Section 6B in THE ASSAM TAXATION (ON SPECIFIED LANDS) ACT, 1990
6B. Tax deducted at source number to be obtained by the Purchaser of Green Tea Leaves
(1)Every purchase of green tea leaves who is liable to deduct and deposit tax as per provision of section 6A of the Act shall obtain a tax deduction number from such authority and in such manner as may be prescribed. The number shall be quoted in such documents, statements and returns as may be prescribed.(2)The person making any deduction of tax under section 6A and paying it into Government account shall issue to the payee a certificate of tax deduction and payment in such form and manner and within such time as may be prescribed.(3)Any deduction made in accordance with the provision of section 6A and credited into Government account shall be treated as payment of tax on behalf of the owner from whose bills and invoices, the deduction has been made and credit shall be given to him for the amount so deducted on the production of the certificate prescribed in this regard, towards the amount of tax finally assessed or determined as being payable by the concerned owner in the assessment for the relevant year.Amendment: In the principal Act, after section 6, two new section 6A and 6B has been inserted vide notification no. LGL.42/2004/83 Dated 12th February, 2009 published in the Assam Gazette Extraordinary no.51 Dated 12th February, 2009.
