1[8C. Grant of certificate of deduction of tax at source or no deduction of tax by the Commissioner to the dealer.-
(1) An application for grant of certificate of deduction of tax at source or no deduction of tax under sub-section (8) of section 6B shall be made by the dealer in FORM XXXXIII to the assessing authority who is having jurisdiction over the dealer.
(2) The application shall be accompanied by copies of the contract, and other documents, on the basis of which the claim is made for deduction of tax at source, or no deduction, as the case may be.
(3) If the particulars and documents furnished by the dealer are correct and complete in all respects and after making such enquiry as may be deemed necessary, the assessing authority is satisfied that the contract involves both transfer of property in goods and labour or service, or involves only labour or service and justifies deduction of tax at source or no deduction of tax, as the case may be, he shall, after giving the applicant a reasonable opportunity of being heard, grant a certificate in FORM XXXXIV within a period of one month from the date of receipt of the application and shall forward a copy of such certificate to the employer for whom the work is executed. If it comes to the notice of the assessing authority that the certificate is wrongly granted or is not in order, then he may on his own motion cancel or modify such certificate, after giving the dealer a reasonable opportunity of being heard.]
1Rule "8C" was inserted by G.N.F.D. No.WCR.25.00/CR-25/Taxation, dated 10-2-2000.