07-06-2010, 08:56 PM
164. Certificate of collection or deduction of tax.- (1) Every person collecting tax under Division II of this Part or deducting tax from a payment under Division III of this Part or deducting or collecting tax under Chapter XII shall, at the time of collection or deduction of the tax, furnish to the person from whom the tax has been collected or to whom the payment from which tax has been deducted has been made, copies of the challan of payment or any other equivalent document alongwith a certificate setting out the amount of tax collected or deducted and such other particulars as may be prescribed.
(2) A person required to furnish a return of taxable income for a tax year shall attach to the return copies of the challan of payment on the basis of which a certificate is provided to the person under this section in respect of tax collected or deducted in that year and such certificate shall be treated as sufficient evidence of the collection or deduction for the purposes of section 168.
Sarfaraz bhai har withholding agent bound hay k wo withholding tax deduction certificate issue kary,,, han ap ki baat sahi hay k post paid connection par company khud certificate send kar dayti hay,, par prepaid connection par ap ko application dayni parti hay Issuance of withholding certificate ki tab aap ko WHT deduction certificate issue karny ki pabad ho jati hay company.
(2) A person required to furnish a return of taxable income for a tax year shall attach to the return copies of the challan of payment on the basis of which a certificate is provided to the person under this section in respect of tax collected or deducted in that year and such certificate shall be treated as sufficient evidence of the collection or deduction for the purposes of section 168.
Sarfaraz bhai har withholding agent bound hay k wo withholding tax deduction certificate issue kary,,, han ap ki baat sahi hay k post paid connection par company khud certificate send kar dayti hay,, par prepaid connection par ap ko application dayni parti hay Issuance of withholding certificate ki tab aap ko WHT deduction certificate issue karny ki pabad ho jati hay company.
