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Statutory Form in which certificate of deduction is to be issued (Sec 203 read with Rule 31) :
Form No.16 (Rule 31 (1)(a). The certificate should be issued by the deductor within one month of the close of the financial year in which deduction is made. Form No 16A (Rule 31(1)(b)).
Note : Where more than one certificate is required to be furnished to the payee during the financial year, then on the request of the payee, one consolidated certificate may be issued within one month from the end of such financial year vide new proviso to Rule 30 inserted vide notification dated 2.7.1996 |
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