(2)The certificate referred to in sub-rule (1) shall specify:-(a)valid permanent account number (PAN) of the deductee;(b)valid tax deduction and collection account number (TAN) of the deductor;(c)(i)book identification number or numbers where deposit of tax deducted is without production of challan in case of an office of the Government;(ii)challan identification number or numbers in case of payment through bank;(d)(i)receipt number of the relevant quarterly statement of tax deducted at source which is furnished in accordance with the provisions of rule 31A;(ii)receipt numbers of all the relevant quarterly statements in case the statement referred to in clause (i) is for tax deducted at source from income chargeable under the head "Salaries".
