194H, 194-I, 194J, 194K, 194LA, 194LBB, 194LBC, 194M, 49[194-O] and 195, the Assessing Officer is satisfied that the total income of the recipient justifies the deduction of income-tax at any lower rates or no deduction of income-tax, as the case may be, the Assessing Officer shall, on an application made by the assessee in this