Lower rate TDS/TCS certificates: pending TRACES applications may receive certificates covering unpaid credited or debited amounts after application. Order requires applicants who timely filed for lower or nil TDS/TCS on the TRACES Portal to e mail the Assessing Officer evidencing pendency; the Assessing Officer must dispose of pending applications and e mail issuance or rejection. A issued certificate for lower or nil deduction/collection applies to amounts credited or debited in the financial year after the application date that remained unpaid or not received until issuance, and the applicant must share the certificate with the deductor/collector.