Section 197 of the Income Tax Act, 1961 — TDS certificate — Deputy CIT is directed to undertake fresh exercise and decide the rate of income tax to be deducted while making payment to the assessee under different provisions as Deputy Commissioner of Income tax passed the order under section 197 prescribing different rates of deduction of TDS under various provisions ranging from 1 percent to 1.5 percent as against lower rate permitted by the same authority in his previous order, largely relying upon the order dt.31st May, 2019 passed under section 201 against the assessee which has been eventually quashed— TLG India P Ltd vs. Deputy Commissioner of income tax [2020] 312 CTR (Bombay) 179