(2)Issue of certificate for deduction of tax at source-(i)The certificate referred to in sub-section (3) of section 28 of the Act, shall be in Form VAT-VII hereto and it shall carry serial number and date and shall be signed by the employer effecting the tax deduction or his authorised representative.(ii)The certificate shall be issued within fifteen days from the end of the quarter during which the deduction is effected.(iii)Every such certificate shall be issued in quadruplicate. The original and the duplicate shall be made over to the contractor in respect of whom deduction is effected. The contractor shall furnish the original alongwith his return to the Appropriate Assessing Authority retaining the duplicate for his record. The employer shall retain the quadruplicate for his record and send the triplicate to the Commissioner with the statement in Form VAT-XXVII hereto within thirty days from the end of the quarter to which the statement relates.(iv)Every employer effecting tax deduction at source and issuing certificate in Form VAT-VII shall maintain proper record of certificates of tax deduction issued in Form-VAT XXVIII hereto which shall be open for inspection to the officers of Commercial Tax Department at all reasonable time. In case where records are maintained in electronic system, the Commissioner, may dispense with the maintenance of records in Form VAT-XXVIII, subject to such conditions as he may impose.
