CBDT – Issue nil TDS certificate to deductor & lower TDS certificate to recipient of income
GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 46/2014 New Delhi, 24th September, 2014 In exercise of the powers conferred by section 295 read with section 197 of the Income tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the…