No deduction / lower rate deduction of TDS

If the Income of any person or sum payable to any person is subjected to deduction of tax at source (TDS) at the time of credit or at the time of payment at the rates in force under different sections of the Income tax Act, 1961 then the person may make an application to the Income tax Officer for lower deduction / no deduction of TDS and if the Income tax Officer is satisfied that the total income of the person justifies the deduction of income-tax at any lower rates or no deduction of income-tax, as the case may be, the Income tax Officer shall, give to him certificate under section 197 of the Income tax Act, 1961 as may be appropriate. Once the said certificate is obtained from the Income tax Officer than the person will submit the same with the person responsible for paying the income and he shall, until such certificate is cancelled by the Assessing Officer, deduct income-tax at the rates specified in such certificate or deduct no tax, as the case may be.