R.47 Allotment of Tax Deduction Number to a person responsible for making tax deduction at source u.p. vat rules | |||||||||||||||||||||||||||||||||||||||||||||||||
R.47 Allotment of Tax Deduction Number to a person responsible for making tax deduction at source-
(1) Except a registered dealer every other person responsible for making tax deduction at source in accordance with provisions of section 34, before he makes deduction of any amount, shall apply in Form XXIX to the registering authority, having jurisdiction over the principal place of business of such person, for allotment of tax deduction number.
(2)- All applications shall be duly filled in and signed by the person described in column 2 of the table below and the person shall use the status code described in column 3 of the table:
(3) Where after examination of the application and after making such inquiry as it may deem fit, registering authority is satisfied that particulars furnished are correct and complete and required fee and late fee, if any has been deposited by the applicant, he shall allot tax deduction number certificate to such person in Form XXX
(4) Every tax deduction number certificate, granted under sub-rule (3) shall be comprised of such number of numeric or alpha-numeric digits as may be determined by the Commissioner.
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