Procedure, format and standards for filling an application for grant of certificate under sub-rule (4) and its proviso of Rule 28AA of Income Tax Rules, 1962, for deduction of Income-tax at any lower rate or no deduction of Income-tax under sub-section (I) of section 197 of the Income-tax Act, 1961 through TRACES

CBDT Issues Streamlined Procedure for Income Tax Deduction Certificates Through TRACES 

Click the link to know more :- notification-02-2023-27-09-2023

what is CBDT (Central Board of Direct Taxes):

CBDT, the Central Board of Direct Taxes, is the apex body responsible for administering and formulating policies related to direct taxes in India. Established under the Central Boards of Revenue Act, 1963, CBDT operates within the Department of Revenue under the Ministry of Finance, Government of India. Its key functions include policy formulation, legislative recommendations, guidance to the Income Tax Department, and administration of direct tax laws.