https://www.taxtmi.com/article/detailed?id=11944 An online procedure under Rule 28AA as per Notification No. 2/2023 governs issuance of lower or no TDS certificates where deductor details exceed one hundred or are unavailable; certificates are tracked and consumed on a FIFO basis via the TRACES portal. Applicants must file Form 13 with Annexure II on TRACES, CPCTDS will obtain prior processed return data, and the application is processed by the TDS AO, escalated to the Range Head and, where revenue forgone warrants, to the Chief Commissioner, before final electronic issuance or rejection is effected. en-us Thu, 12 Oct 2023 10:14:43 +0530 Thu, 12 Oct 2023 10:14:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11944 An online procedure under Rule 28AA as per Notification No. 2/2023 governs issuance of lower or no TDS certificates where deductor details exceed one hundred or are unavailable; certificates are tracked and consumed on a FIFO basis via the TRACES portal. Applicants must file Form 13 with Annexure II on TRACES, CPCTDS will obtain prior processed return data, and the application is processed by the TDS AO, escalated to the Range Head and, where revenue forgone warrants, to the Chief Commissioner, before final electronic issuance or rejection is effected. Articles Income Tax Thu, 12 Oct 2023 10:14:43 +0530 https://www.taxtmi.com/article/detailed?id=11944