INCOME TAX Enhancement in the functionality of TDS software for generating multiple certificates for no deductioncollection of tax or deductioncollection of tax at lower rates under section 197206C of the Incometax Act TDS instruction No 39 FNoSWTDS2209DITSIIVolIII Dated 2862010 Kindly refer to the TDS instruction No 38 issued by the Directorate 2 Functionality for uploading multiple records for issuing of multiple certificates for nolower TDSTCS certificates under section 197206C of the Incometax Act has been enhanced 3 A file preparation utility has been provided in order to facilitate data entry as per defined field structure for creating multiple certificates Additionally the need for Winscp for transferring of file has been done away with Detailed instructions along with the screen shots are enclosed as Annexure 4 The modified functionalities may be brought to the notice of all the TDS Assessing Officers nbsp