The Central Board of Direct Taxes vide Notification No. 74/2018 dated 25th October, 2018 has notified that the application for grant of lower deduction of TDS certificate can now be furnished online and The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be
- shall lay down procedures, formats and standards for ensuring secure capture and transmission of data and uploading of documents and
- shall be responsible for evolving and implementing appropriate security, archival and retrieval policies in relation to the furnishing of Form No.13. Further, the certificate for deduction of tax at any lower rates or no deduction of tax, shall be issued directly to the person responsible for deducting tax under advice to the person who made an application for issue of certificate.
https://www.incometaxindia.gov.in/commu nications/notification/notification74_2018.p df