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CBDT allows ‘insurer’ to make application for grant of non-deduction of tax certificate u/s 195(3)

September 23, 2020
The CBDT has amended Rule 29B to include insurer for making application in Form 15C for grant of certificate to receive, any interest or other sum (other than dividends), without of tax under section 195(1). Earlier only banking company has been prescribed for making such application.
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