Reference may be made to the Board’s Instruction No. 7 of 2009 dated 23.12.2009 vide which prior administrative approva l of Commissioner of Income Tax was prescribed for issue of certificate under section 197 of the Income -Tax Act, where the tax forgone exceeded specified thresholds.
Various administrative and systematic difficulties related to such amount of revenue forgone under the newly introduced system of online application uls 195/197 of the LT. Act 1961 in respect of non-resident taxpayers were brought to the notice of the Board