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:
Sl.No.
Description
Status code
1
2
3
1-
The proprietor in case of proprietorship business ;or
0
1
2-
A partner duly authorized by all other partners; or
0
2
3-
The Karta in case of Hindu Undivided Family;or
0
3
4-
The Managing Director or Director or a person authorized by the Board of Directors, in the case of limited companies; or
0
4
5-
The President or Secretary in the case of Society or a Club; or
0
5
6-
The Head of the office or any other person authorized by him in case of a department of a State Government or the Central Government; or
0
6
7-
The guardian of minor where business is in the name of the minor; or
0
7
8-
Duly authorized person having a general power of attorney where business is in the name of an incapacitated person, or
0
8
9-
Trustee in case of a trust, or
0
9
10-
In any other case, person duly authorized by dealer or any other officer authorized by competent authority
1
0
(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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