Report No. 12

211. Certificate for tax deducted.-

Every person deducting income-tax or super-tax in accordance with the provisions of sections 201 to 204 [sub-sections (2), (2B), (3), (3B), (3C), or (3D), of section 18] shall, at the time of payment of the sum from which tax has been deducted, furnish to the person to whom such payment is made, a certificate to the effect that income-tax or super-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.

[Section 18(9)]