Certificate for lower or no deduction of tax.

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..... eduction of income-tax from payments to be received by him. (2) The deductor may make an application, in such form and manner as may be prescribed, to the Assessing Officer seeking a certificate for deduction of income-tax at a lower rate or, as the case may be, no deduction of income-tax from payments to be made by him to a non-resident deductee. (3) Where the Assessing Officer is satis .....

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