Section 29(4) in Bihar Value Added Tax Rules, 2005
(4)(i)Every person deducting tax in accordance with sub- section (1) of section 41 shall, at the time of payment, whether in part or in full, issue to the person from whom such deduction is made, a certificate in Form C-II and furnish fully and correctly all such particulars as are specified therein.(ii)The certificate mentioned in clause (i) shall be in quadruplicate.(iii)The portions marked "Original" and "Duplicate" shall be handed over to the contractor from whose bills the deductions have been made who shall furnish the portion marked "Original" to the authority specified in rule 62 as evidence of payment of tax by deduction at source along with the return to be filed under section 24 and the portion marked "Duplicate" shall be retained by the contractor.(iv)The portion marked "Triplicate" shall be sent to the concerned circle incharge along with the relevant Challan.(v)The "Quadruplicate" portion shall be retained by the person issuing this certificate.
