Section 21(6) in Uttarakhand Value Added Tax Rules, 2005
(6)[ (a) Every person or dealer having a TDAN or TIN, who is responsible for making tax deduction at source in accordance with provisions of Section 35, shall issue to the dealer or the person from whom tax has been deducted, a certificate in Form VII (amended) for each quarter of the financial year regarding the amount of tax so deducted.] [Sub-rule (9) of Rule 19 inserted vide Notification No. 557/2010/181(120)/XXVII(8)/2008, dated 31-12-2010.](b)This Form, in duplicate, shall be issued by the Assessing Authority to the dealer/ person who is liable to deduct tax at source. Such dealer/ person shall issue the Original copy to the dealer/ person from whom tax has been deducted.(c)The Assessing Authority on receipt of the Original copy of such certificate, shall treat the amount to have been deposited by the dealer/ person in whose favour the certificate has been issued provided the certificate is complete and the Tax Deduction Account Number (TDAN) of the dealer/ person and the Taxpayer Identification Number (TIN) of the dealer/person from whom deductions have been made, are clearly mentioned in such TDS certificate.]
