Certificates for lower or non-deduction under Section 197 must follow prescribed rules and obtain prior approval before issuance. Issuance of certificates for lower or non-deduction under Section 197(1) must be strictly in accordance with rule 28AA or rule 28AB; certificates must not be issued outside those rules. Assessing officers must obtain prior administrative approval from the Range JCIT/Addl. CIT, who must verify rule compliance before authorising issuance, and a record of each certificate must be maintained in the assessing officer's office.