(2)The certificate referred to in sub-rule (1) shall specify:-(a)valid permanent account number (PAN) of the collectee;(b)valid tax deduction and collection account number (TAN) of the collector;(c)(i)book identification number or numbers where deposit of tax collected 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)receipt number of the relevant quarterly statement of tax collected at source which is furnished in accordance with the provisions of rule 31AA.
