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<h1>Certificate for deduction of income-tax at lower rates must be filed electronically with authentication; systems head to set security procedures.</h1> An application for a certificate for deduction of income-tax at lower rates or no deduction must be made electronically in Form No.13 authenticated by digital signature or electronic verification code, and the Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) shall prescribe procedures, formats and standards for secure data capture, transmission and document upload and implement security, archival and retrieval policies for Form No.13.