(2)Where any such certificate is given, the person responsible for paying the income shall, until such certificate is cancelled by the [Assessing Officer] [ Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.6.1988).], deduct income-tax [* * *] [ Omitted by Act 10 of 1965, Section 48 (w.r.e.f. 1.4.1965).] at the rates specified in such certificate or deduct no tax, as the case may be.[(2-A) The Board may, having regard to the convenience of assessees and the interests of revenue, by notification in the Official Gazette, make rules specifying the cases in which, and the circumstances under which, an application may be made for the grant of a certificate under sub-section (1) and the conditions subject to which such certificate may be granted and providing for all other matters connected therewith.] [Inserted by Act 11 of 1987, Section 51 (w.e.f. 1.6.1987).]
