Certificates
(1)
Where tax is required to be deducted on any income or sum under this Chapter, then subject to the rules made under this Act,— (a) the payee may make an application before the Assessing Officer for deduction of tax at a lower rate; and (b) the Assessing Officer on being satisfied that the total income of the payee justifies a lower deduction, shall issue a certificate as appropriate; and (c) when a certificate is issued under clause (b), the person responsible for paying the income or amount shall deduct the tax at the rate specified in such certificate till its validity.
(2)
(a The person responsible for paying to a non-resident any sum chargeable under this Act (other than salary), may make an application to the Assessing Officer in such form and manner as prescribed, where he considers that the whole of such sum would not be chargeable in the case of the recipient;
(b)
the application under clause (a) shall be for determination of the appropriate proportion of the sum chargeable to tax, by the Assessing Officer in the manner as prescribed; and (c) when the determination is made by the Assessing Officer as per clause (b), the tax shall be deducted under section 393(2)(Table: Sl. No. 17) only on that proportion of sum which is chargeable to tax under the Act.
(3)
Where tax is required to be collected on any amount under this Chapter, then subject to the rules made under this Act,–– (a) the buyer or licensee or lessee may make an application before the Assessing Officer for collection of tax at a lower rate; and;