Saawariya & Co.

R.48 Tax deduction at source U.P. VAT RULES

R.48 Tax deduction at source-

(1) In respect of amount of tax deducted at source by a contractee in respect of payments to the contractor or by a contractor in respect of payment to a sub-contractor or by a lessee to a lessor or by purchaser to seller, certificate referred to in sub-section (7) of section 34 shall be issued by the contractee to the contractor or by a contractor to his sub-contractor or by a lessee to a lessor or by purchaser to seller, as the case may be, in Form XXXI.

(2) Each certificate referred to in sub-rule (1) shall be in respect of deductions made during a calendar month.

(3) Every person, responsible for making deduction of amount of tax in accordance with provisions of sub-section (1) of section 34, may obtain blank Certificates in Form XXXIfrom the assessing authority having jurisdiction over the place of business (in case of a dealer having jurisdiction over the principal place of business) after payment of fee at a rate of five rupees per form.

(4) Where the Assistant Commissioner is satisfied that the request for the certificate is genuine and reasonable, he shall issue to the applicant certificates in such number as he thinks fit; otherwise he shall reject the application after giving the applicant an opportunity of being heard.

(5) Every person who has obtained certificate in Form XXXI shall keep account of all such certificates in a register in Form XXXII

(6) An account in respect of certificate issued shall be maintained by the Assistant Commissioner in a register.

(7) No certificate obtained under sub-rule (4) shall be transferred except for the lawful purpose mentioned in sub-rule (1).

(8) The person obtaining the certificate shall keep them in safe custody. He shall be personally liable for its loss, destruction or theft and also for the loss of Government revenue, if any, resulting directly or indirectly from such loss, destruction or theft.

(9) If any certificate is lost, destroyed or stolen, the person who has obtained it shall forthwith report the fact to the Assistant Commissioner and shall take immediate steps to issue proper public notice of such loss, destruction or theft.

(10) All unused certificates shall be returned to the Assistant Commissioner, who shall maintain its account in a register.

(11) The Commissioner may, by notification in the Gazette, declare that the certificate of a particular series, design or colour shall be deemed obsolete and invalid with effect from such date as he may specify, and may in their place substitute new forms of fresh series, design or colour.

(12) When a duly completed certificate, issued by the purchaser to the selling dealer or contractee to contractor or contractor to sub contractor or lessee to lessor is lost in transit or by the selling dealer or contractor or sub contractor or lessor, the purchaser or contractee or contractor or lessee shall, on demand by such selling dealer or contractor or sub contractor or lessor, issue a duplicate declaration form to him in the same manner as declaration form was originally issued:

Provided that before issuing it, the purchasing dealer o consignee shall give the following declaration in red ink, duly signed by him on each of the three portions of such duplicate form;

“I, hereby declare that this is the duplicate of the declaration form no. …..signed on …….and issued to M/S …………..in respect of ……… (Description of gods) valuing Rs. …….

Signature”

(13) The Commissioner shall, from time to time, publish in the Gazette the particulars of the dealer and the form in respect of which a report has been received under sub-rule (9).

(14) Where a notification is issued under sub-rule (13), all registered dealers shall on or before the date with effect from which the forms are so declared obsolete and invalid, surrender to the Assistant Commissioner all unused forms declared obsolete and invalid which may be in their possession and obtain in exchange such new forms as may be substituted in place thereof:

Provided that new forms shall not be issued to a dealer until he has rendered account of the forms previously issued to him and until he has returned the balance, if any, to the Assistant Commissioner.

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