"In order to rationalise and make the process of issuance of certificate for no deduction of tax or deduction/collection of tax at lower rate electronic, the existing Form No. 13 and relevant I.T. Rules are required to be amended," an official note said.
"This is vital for minimising the human interface and reducing the compliance burden on the applicant," the Ministry of Finance said in a statement.
The Ministry has invited comments and suggestions from stakeholders and general public on proposed amendments to Income-tax Rules, 1962 by September 4.
The draft notification with changes in Form No. 13, and Rules 28, 28AA, 28AB, 37G and 37H has been uploaded on the website of the I-T Department. These rules specify the form and manner in which the application for grant of the certificate may be made.
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