Section 16C(3) in The Jammu and Kashmir General Sales Tax Act, 1962
(3)The person who deducts the tax under sub-section (1) shall issue a certificate in the prescribed form in duplicate to the dealer who shall attach one copy of the same to his quarterly or annual return, as the case may be, or in case the certificate is not received before filing such return shall furnish it within such time as may be allowed by the assessing authority.
