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Tax deduction certificate requirement: unified Form No.16 must be government printed and supplied to deductors on application. Form No.16 replaces multiple prior certificate forms and must be furnished to the payee within the period prescribed by the Income-tax Rules, stating prescribed particulars including amount deducted. Form No.16 is to be printed in serially numbered book form by the Central Government and supplied to the person deducting tax on application in Form No.17 to the Commissioner of Income-tax having jurisdiction.
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Provisions expressly mentioned in the judgment/order text.
Tax deduction certificate requirement: unified Form No.16 must be government printed and supplied to deductors on application.
Form No.16 replaces multiple prior certificate forms and must be furnished to the payee within the period prescribed by the Income-tax Rules, stating prescribed particulars including amount deducted. Form No.16 is to be printed in serially numbered book form by the Central Government and supplied to the person deducting tax on application in Form No.17 to the Commissioner of Income-tax having jurisdiction.
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