Lower nil deduction/collection certificates: existing certificates temporarily extended under conditions; new TANs or rate revisions require fresh applications. Existing lower/nil deduction/collection certificates for F.Y. 2019 20 remain valid for their originally specified period and are additionally valid for the transitional period at the start of the following year subject to original order conditions; threshold limits assigned for 2019 20 apply unchanged for that transitional period. Electronic communications may be used for internal approval and issuance. New/different TAN applications or requests to revise certificate rates are excluded from the relaxation and must be applied for afresh per the annexure procedure.