New tax rule: Form 128 to replace Form 13 for nil or lower TDS certificate under Income Tax Act 2025

New tax rule: Form 128 to replace Form 13 for nil or lower TDS certificate under Income Tax Act 2025
The updated system introduces Form 128, which taxpayers can use to request a certificate allowing TDS to be deducted at a reduced rate or not deducted at all for a specified period.