NEW APPLICATION FORM FOR CERTIFICATE OF DEDUCTION/ COLLECTION OF TAX AT LOWER RATES U/S 197 AND U/S 206C

The Central Board of Direct Taxes through Income-tax (Eleventh Ammendment) Rules, 2018 vide notification no. 74/2018 dated 25-10-2018 has notified new application forms under Rule no. 28 for application for certificate of deduction of tax at lower rate, Rule no. 28AA for certificate for deduction at lower rates or no dedcution of tax  from income other than dividends, Rule no. 28AB for certificate of no deduction of tax in case of certain entities.

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