Taxation Law: CLAT PG Mock Test Experience

I just gave a mock test for CLAT PG and the questions were from taxation law. I scored 62 out of 100 marks. My weak areas are tax accounting and tax planning. Maine apne notes mein bhi dekha, but kuch questions bahut hi complex the.

Example: A taxpayer is required to deduct TDS on the rent paid by a non-resident. But the non-resident has issued a certificate under Section 197, stating that no TDS should be deducted. Agar taxpayer ne bhi us certificate ko accepted nahi kiya, to use kya karna chahiye?

Kya wo taxpayer ko TDS dedna padega ya nahin? Maine wrong answer diya tha, lekin abhi soch raha hoon ki kya sahi answer hai.