(2)While making deduction as referred to in sub-section (1), the deducting authority shall grant a certificate to the contractor in the form prescribed and send a copy thereof to the assessing authority within whose jurisdiction the work contract is executed within a period of thirty days of such deduction:Provided that where the tax is deducted from a registered dealer, the assessing authority who receives the certificate shall forward the same, alongwith the payment received, to the assessing authority under whose jurisdiction the dealer is registered in the manner prescribed.
