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1[58. Certificate of deduction, etc. of tax.-
(1) Every person who has deducted or collected any tax under this Chapter shall furnish, to the person from whom such deduction or collection has been made, a certificate of tax deduction or collection specifying therein-
(a) the name and the Taxpayer’s Identification Number, if any, of the person from whom tax has been deducted or collected;
(b) the amount of deduction or collection of taxes;
(c) section or sections under which tax has been deducted or collected;
(d) the particulars of the payment of deducted or collected amount to the credit of the Government; and
(e) such other particulars as may be prescribed.
(2) The Board may, by notification in the official Gazette;
(a) specify 2[the cases in which] the certificate of tax deduction or collection shall be generated or furnished electronically or in any other machine readable or computer readable media;
(b) specify the manner in which such electronic, machine readable or computer readable certificate shall be generated or furnished.]
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1 Subs by F.A. 2016
2 Subs by F.A. 2017
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