CBDT directs to issue certificate of lower deduction or non deduction of tax at source under section 197 of income tax act 1961 with instruction no.l/2014 dated 15 January 2014.
As per citizen charter the line prescribed for a decision on application of lower deduction or non deduction of tax in one month. Instances have been brought to the notice of the board about considerable delay in issuing lower/non deduction of certificate under section 197 by jurisdictional assessing officer.
I am directed to say that the commitment to tax payers as per citizens charter must be scrupulously adhered to by all assessing officers and all applications of lower or non deduction of tax at source filed under section 197 of income tax act 1961 must be disposed of within the stipulated time frame as above.
This may be brought to the notice of all officers in the field for compliance.