No the ITO cannot issue a Blanket Certificate u/s 28AA

Hi Mr Tejasvi,

No the ITO cannot issue a Blanket Certificate—that the assessee can use to cover each and every person who is a source of income for him---for deduction of tax at source at a lower rate or a Nil rate. Rule 28AA clearly prohibits that: [28AA. (3) The certificate shall be valid only for the person named therein.(4) The certificate shall be issued direct to the person responsible for paying the income under advice to the applicant.]The way Form 13, in which the application for lower deduction of tax is made, is worded also doesn't leave any room for doubt that this Certificate is specific to the payer of income. Here's how the text in Form 13 reads: [I,_____of__ ____do, hereby, request that a certificate may be issued TO THE PERSON RESPONSIBLE FOR PAYING TO ME the incomes/sum […..] ]The AO has clearly erred. You should point this out to the AO and have the certificate amended and addressed to the specific person who's the payer of income in this case. There might be problems otherwise. Thanks,CA Sanjeev Bedi--- In ICAI_CIRC_MEERUT_ CA@yahoogroups. com, "CA. S.R.Tejasvi" wrote:>> Dear Sirs,> Recently I came across a certificate issued by an Income Tax officer, authorising any person liable to deduct tax on payment made to the assessee, to deduct tax at lower rate.> Is it proper for the officer to issue such a blanket certificate authorising any person liable to deduct tax? Didn't the certificate is meant to be issued to specific person?> Kindly clarify.> Thanking you,> Yours faithfully,> CA. S.R.Tejasvi