TMI BlogCertificate for deduction at lower rateX X X X Extracts X X X X X X X X Extracts X X X X ..... e may be, at the time of payment at the rates in force under the provisions of sections 192, 193, 4 [194,] 194A, 5 [194C,] 194D, 6 [194G] 7 [, 194H] 8 [, 194-I] 9 [, 194J] 10 [, 194K] 11 [***] 12 [, 194LA] 24 [ 194LBA, ] 21 [ 194LBB, 22 [ 194LBC, 23 [ 194M, 194-O ]] ] and 195, the Assessing Officer is satisfied] that the total income 13 [***] of the recipient ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade for the grant of a certificate under sub-section (1) and the conditions subject to which such certificate may be granted and providing for all other matters connected therewith.] (3) 20 [***] ------------------------- Notes :- 1. Substituted for Where, in the case of any income of any person other than a company by the Finance Act, 1987, w.e.f. 1-6-1987. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0. Inserted by the Finance Act, 1995, w.e.f. 1-7-1995. 11 . , 194L omitted by the Finance Act, 2003, w.e.f. 1-6-2003. Earlier it was inserted by the Finance Act, 1999, w.e.f. 1-6-1999. 12. Inserted by the Finance (No. 2) Act, 2004, w.e.f. 1-10-2004. 13. Words or the total world income omitted by the Finance Act, 1965, w.e.f. 1-4-1965. 14. Words or super-tax omit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before it was read as 194LBC 23. Substituted vide Finance Act, 2020 dated 27-03-2020 w.e.f. 01-04-2020 before it was read as 194M 24. Inserted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. 01-04-2023 - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanagemen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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