47 Issue of certificate of deduction of the amount towards payment of tax on works contract

Issue of certificate of deduction of the amount towards payment of tax on works contract.

47.

The person who deducts and deposits any amount towards payment of tax in respect of works contract under sub-rule (1) or sub-rule (6) of rule 46 shall, within fifteen days from the date of deposit, issue a certificate of deduction in Form No. 18 in respect of such dealer.

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