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[Cites 0, Cited by 0] [Section 29B] [Entire Act]

Union of India - Subsection

Section 29B(4) in Income Tax Rules, 1962

(4)The Assessing Officer may give a certificate authorising the person con-cerned to receive the income specified in clause (i) or clause (ii) of sub-rule (1), without deduction of tax under sub-section (1) of section 195, if he is satisfied that all the conditions laid down in sub-rule (2) are fulfilled and the issue of any such certificate will not be prejudicial to the interests of revenue.