5[Certificate for
tax deducted.
6203. 7[(1)] 8Every person deducting tax in accordance with 9[the foregoing provisions of this Chapter] 10[shall, within such
period as may be prescribed from the time of credit or payment of the sum, or,
as the case may be, from the time of issue of a cheque or warrant for payment
of any dividend to a shareholder], furnish to the person to whose account such
credit is given or to whom such payment is made or the cheque or warrant is
issued, a certificate to the effect that tax has been deducted, and specifying
the amount so deducted, the rate at which the tax has been deducted and such
other particulars as may be prescribed.]
11[(2) Every
person, being an employer, referred to in sub-section (1A) of section 192 shall, within such period, as may be
prescribed, furnish to the person in respect of whose income such payment of
tax has been made, a certificate to the effect that tax has been paid to the
Central Government, and specify the amount so paid, the rate at which the tax
has been paid and such other particulars as may be prescribed.]
(3) 12-13[***]