Scroll for deposit or transfer of the amount deducted at source to be sent to the Commissioner.
48. The person who deducts the amount towards payment of tax in respect of works contract under sub-section (1) of section 40 and deposits such amount under sub-rule (1) of rule 46 or transfers such amount under sub-rule (6) of the said rule, as the case may be, shall, within forty-five days from the date immediately after the date of expiry of the calendar month reckoned according to the English calendar during which such deduction is made, send to the Commissioner-
(a) a scroll in Form No. 19 in respect of a month specifying therein, inter alia, the amount deducted and deposited under sub-rule (1) of rule 46 or deducted and transferred under sub-rule (6), of the said rule as the case may be, from each dealer during such month, the name and address of each dealer from whose payment such amount has been deducted, number of the certificate of registration under the Act, if any, of such dealer and the serial number and date of the certificate of deduction issued to each dealer,
(b) a copy of certificate of deduction issued to each dealer, and
(c) a copy of the receipted challan evidencing payment of the amount deposited during each month into the appropriate Government Treasury, or a copy of the monthly divisional account statement referred to in sub-rule (7) of rule 46. |