TDS non-deduction notification has an automatic effect and deductor is not under an obligation to specifically apply for claiming it

Brief of the case:

The Hon’ble Himachal Pradesh High Court in the case of CIT vs. State Bank of Patiala held that the exemption notification issued by Central Govt. allowing non-deduction of TDS in case of certain deductees has an automatic effect as soon as the same is issued and there is no such requirement in the act to obliging deductor to specifically apply for availing the benefit under that notification.

Facts of the case:

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