Tax certificate applications may be filed with a prescribed authority for electronic verification and possible lower or nil withholding.

Amendment permits filing applications under section 395 before a prescribed income-tax authority; the authority, after electronic verification and subject to prescribed conditions, may issue a certificate for deduction of income-tax at a lower rate or no deduction, or reject applications for non-fulfilment of conditions or incompleteness. Persons paying the income must deduct tax at the rate specified in issued certificates, or deduct no tax where directed, for the certificate's validity.

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