03 January 2008
Is it "The Power to Issue a Lower TDS Certificate lies only with the Commissioner of Income Tax" or Even a Deputy Commissioner can also Issue a One..Please Advice
04 January 2008
Hi, Even the ITO has power to issue lower TDS certificates. If the jurisdictional officer is Joint Commissiner he has to issue it else if the AO is ITO he has to issue. In short the respective AO irrespective of his post has to issue the certificate
CAclubindia
