No deduction shall be made under this section in a case where the amount or the aggregate of the amounts of such income credited or paid or likely to be credited or paid during the financial year to the account of, or to, the payee does not exceed Rs. 2,500.

With effect from AY 2008-09 no deduction shall be made under this section on any commission or brokerage payable by Bharat Sanchar Nigam Limited or Mahanagar Telephone Nigam Limited to their public call office franchisees.

An assessee has an option to that he make an application to the Assessing Officer in Form no. 13 and obtain such certificate from him, as may be appropriate, authorizing the payer not to deduct tax or to deduct tax at a lower rate.