(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).]
