I tried to attach it but couldn't from my phone.
Copy paste link below and should be second circular that is on the list.
http://www.incometaxindia.gov.in/_l...cular-notification/circular.aspx?cval=2015&k=
"Requirement of tax deduction at source in case of corporations whose income is exempted under Section I0(26BBB) of the Income-tax Act, 1961 - Exemption thereof Circular 7/2015 : - 23 April 2015"
Ann: Update on Indian tax assessment, page-6
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