e-TDS:- Clarification regarding Form 24Q shows a column which requires explanation for lower deduction of tax. How can a DDO assess it?

         Certificate for lower deduction or no deduction of tax from salary is given by the Assessing Officer on the basis of an application made by the deductee. In cases where the Assessing Officer has issued such a certificate to an employee, deductor has to only mention whether no tax has been deducted or tax has been deducted at lower rate on the basis of such a certificate.