9. Tax deduction at source

1) (a) Any person liable to make deduction and payment of tax under section 13 shall apply to the registering authority having jurisdiction over the person for a Tax Deductor Identification Number (TDIN) in electronic Form XX and shall obtain the same before making such deduction:

Provided that the application in electronic Form XX shall be filed by persons who are deducting and paying tax under section 13 of the Act, within thirty days on and from the 29th January 2016.

(b) Any person who makes a deduction under section 13, shall deposit the sum so deducted electronically to the assessing authority having jurisdiction along with a statement in electronic Form R on or before the 20th day of every succeeding month along with proof of electronic payment

(2) The certificate that a dealer has no liability to pay or has paid the tax under section 5, referred to in clause 4 [(c)] of the first proviso to sub-section (1) of section 13 shall be in

electronic Form S and it shall be generated by the assessing authority after satisfying that the dealer has paid the tax or the dealer has no liability to pay

 (3) The certificate of deduction of tax referred to in sub-section (3) of section 13 shall be in electronic Form T and it shall be based on the statement filed in electronic Form R

(4) The notice in writing, indicating the amount payable under the Act, referred to in sub-section (5) of section 45 shall be in Form U.