Income-tax (Fifth Amendment) Rules, 1988 (Cancel)

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....1962, (a) for rule 31, the following rule shall be substituted, namely:- "Certificate of tax deducted at source. 31. (1) The certificate of deduction of tax at source under section 203 to be furnished by any person deducting tax in accordance with the provisions of sections 192 to 194, section 194A, section 194B, section 194C, section 194D and section 195 shall be in Form No. 16. (2) The certificate shall be issued on a paper serially numbered and printed by the Central Government in book form and supplied for a consideration to the person deducting tax at source on an application made by him In Form No. 17 to the Commissioner having jurisdiction over him in this regard: Provided that for the Issue of a certificate under sect....

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....cate certificate referred to in sub-rule (4), shall get the payment certified from the Income-tax Officer designated in this behalf by the Chief Commissioner or the Commissioner and shall also obtain an Indemnity Bond from the assessee."; (b) In Appendix II,- (1) for Form No, 16, the following form shall be substituted, namely:- (ii) for Form No. 17, the following form shall be substituted, namely:- "FORM No. 17 (See rule 3!) Application for issue of TDS Certificate Books To The Income-tax Officer, ......................................... ......................................... Sir, The undersigned has been allotted Tax Deduction Account No ......................................... vide your letter No.....

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....-tax at the rate of of the person deducting tax Certified that a sum of Rs........ deducted at source from the payment made/credited into the account of the payee for the period .........and has been paid to the credit of Central Government as per details given below :--- 1. (a) Name and Address of the person to whom payment made or in whose account it is credited (b) Permanent Account Number of such person per cent has been to Document 2 2. (a) Nature of payment (b) Code No. (Indicate Code No. in the box as por instructions overleaf) 3. Details of payment and tax deduction $1. No. Amount paid/credited Date of payment/ credit Amount of income- tax deducted Date & challan No....