Lower deduction certificates govern tax deduction, collection, and mandatory certificate issuance under the income tax framework. Lower deduction and no deduction certificates may be issued where tax is required to be deducted from income or sums under the Chapter. The payee may apply to the Assessing Officer, who must issue an appropriate certificate if satisfied that the payee's total income justifies deduction at a lower rate or no deduction; the payer must then deduct tax at the rate specified in the certificate, or not deduct tax, until the certificate expires. Every person deducting or collecting tax must issue a certificate stating the amount, rate, and other prescribed particulars within the prescribed time.