Section 400(1)

The CG may, by notification provide that

deduction or collection of tax shall not be made or

is to be made at such lower rate,

from such payment or receipt and

in respect of such person or class of persons

^[i][Section 400(2)

The Board may, with the previous approval of the CG,

issue guidelines to remove any difficulty arising in giving effect to the provisions of this Chapter and such guidelines shall be—

(a) binding on the income-tax authorities and on the person liable to deduct or, as the case may be, collect income-tax; and

(b) Laid before each House of Parliament.]

^[ii][Section 400(3)

The Board may notify, a class of person, or cases,

where the person responsible for paying to a non-resident, not being a company, or to a foreign company, any sum, whether or not chargeable under the provisions of this Act,

to make an application in such form and manner as may be prescribed, to the AO,

to determine the appropriate proportion of sum chargeable in the manner as may be prescribed, and accordingly tax shall be deducted u/s 393(2) (TSN 17) on that proportion of the sum which is so chargeable.

^[iii][Section 400(4)

The Board may by notification, make rules

specifying the cases in which, and the circumstances under which,

an application may be made for grant of a certificate

u/s 395(1) - Deduction of Tax at lower rate or nil rate and

u/s (3) – Collection of tax at lower rate

and the conditions subject to which such certificate may be granted and providing for all other matters connected therewith.