Certificate for no or lower TDS allows recipients to obtain AO authorization to reduce or stop tax withholding. Recipients whose total income is not taxable or is taxable at lower rates may apply to the Assessing Officer for a certificate under Section 197 authorizing no deduction or lower deduction of tax; the certificate binds the payer until cancelled and requires the applicant's PAN. Applications must be filed electronically in Form 13 with Annexure II on the TRACES portal using prescribed authentication methods, accompanied by prior years' processed returns, e-filed returns, audit reports and assessment orders as applicable. Assignment to TDS AOs follows prescribed revenue-foregone thresholds, and special eligibility and filing conditions apply for entities claiming charitable or educational exemptions.