Issue of Certificate of lower deduction or non-deduction of tax at sources (TDS/TCS) – CBDT Clarifies
IT has come to notice of the Board that TDS/TCS certificate u/s. 197/206C(9) are normally being issued at present, manually rather than through the TDS module of TDS application. To maintain centralized data of issue of such certificates and facilitate better processing of the TDS / TCS returns filed by the deductors and in continuation to the previous instructions, Board directs that henceforth the certificates u/s. 197/206C(9) shall be generated and issued by the AO mandatorily through ITD system only.
CBDT Instruction No. 6/2010, Dated : August 9, 2010