10. Certificate regarding payment of tax made by the agent of principal :-
(1) The certificate under sub-section (5) read with sub-section (3) of section 7 to be issued by the Agent shall be in Form No. XXIV.
(2) The certificate under sub-section (5) read with sub-section (4) of section 7 to be issued by the principal shall be in Form No. XXIV.