Time Limit for certificate u/s 197

HC directs expeditious disposal of application for issuance of certificate for lower/nil TDS rate u/s 197; HC observes that Sec 197 certitifcate issue has become an issue of annual dispute; Holds that “if the petitioner moves the
application in the first week of financial year, the same ought to be disposed of within a reasonable period of time which we think in the case of TDS Certificates u/s 197 should be not later than 6 weeks.” : Delhi HC