203. [ Certificate for tax deducted. [Substituted by Act 20 of 1967, Section 30, for Section 203 (w.r.e.f. 1.4.1967).]
- ][(1)] [ Section 203 renumbered as sub-Section (1) thereof by Act 20 of 2002, Section 90 (w.e.f. 1.6.2002).][Every person deducting tax in accordance with ] [Substituted by Act 20 of 1967, Section 30, for Section 203 (w.r.e.f. 1.4.1967).][the foregoing provisions of this Chapter] [ Substituted by Act 23 of 2004, Section 44, for certain words (w.e.f. 1.10.2004).] [shall, within such period as may be prescribed from the time of credit or payment of the sum, or, as the case may be, from the time of issue of a cheque or warrant for payment of any dividend to a shareholder] [ Substituted by Act 11 of 1987, Section 54, for certain words (w.e.f. 1.6.1987).], [furnish to the person to whose account such credit is given or to whom such payment is made or the cheque or warrant is issued, a certificate to the effect that 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. ] [Substituted by Act 20 of 1967, Section 30, for Section 203 (w.r.e.f. 1.4.1967).](2)[ Every person, being an employer, referred to in sub-section (1-A) of section 192 shall, within such period, as may be prescribed, furnish to the person in respect of whose income such payment of tax has been made, a certificate to the effect that tax has been paid to the Central Government, and specify the amount so paid, the rate at which the tax has been paid and such other particulars as may be prescribed.] [ Inserted by Act 20 of 2002, Section 90 (w.e.f. 1.6.2002).](3)[ Where the tax has been deducted or paid in accordance with the foregoing provisions of this Chapter on or after the ] [Inserted by Act 23 of 2004, Section 44 (w.e.f. 1.4.2005).][1st day of April, 2010] [ Substituted by Act 18 of 2008, Section 47, for " 1st day of April, 2008" (w.e.f. 1.4.2008).] [, there shall be no requirement to furnish a certificate referred to in sub-section (1) or, as the case may be, sub-section (2).] [Inserted by Act 23 of 2004, Section 44 (w.e.f. 1.4.2005).]
