Income-tax withholding certificates gain a revised deduction rule and an added electronic application route for lower-rate approvals. Amendment to the income-tax withholding framework replaces the rule for payments covered by a tax deduction certificate, requiring deduction at the rate specified in the certificate, or no deduction where so directed, until validity ends. It also permits applications for a lower-rate or nil-deduction certificate to be filed before the prescribed income-tax authority, which may issue or reject the application after electronic verification and on prescribed conditions.