কর কর্তন, ইত্যাদির সার্টিফিকেট

(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 (TIN), 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, specify the manner in which-

(a)   the certificate of tax deduction or collection shall be generated or furnished electronically or in any other machine readable or computer readable media;

(b)   such electronic, machine readable or computer readable certificate shall be generated or furnished.