Clarification on Orders Dated 31.03.2020 and 03.04.2020 issued under section 119 of the Income-tax Act, 1961 by CBDT vide F.No. 275/25/2020-IT(B) regarding the issuance of certificate for lower rate/nil deduction/collection of TDS/TCS u/s 195,197 and 206C(9) of the Income-tax Act 1961