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After the government publishes a reliable translated text in English through an official gazette, we will incorporate the Authentic English Text here.

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58.Certificate of deduction, etc. of tax: 

(1) Every person who has deducted or collected any tax under this Chapter shall furnish, to the person from whom such deduction or collection has been made, a certificate of tax deduction or collection specifying therein-

(a) the name and the Taxpayer’s Identification Number, if any, of the person from whom tax has been deducted or collected;

(b) the amount of deduction or collection of taxes;

(c) section or sections under which tax has been deducted or collected;

(d) the particulars of the payment of deducted or collected amount to the credit of the Government; and

(e) such other particulars as may be prescribed.

(2) The Board may, by notification in the official Gazette, -

(a) specify 2[the cases in which] the certificate of tax deduction or collection shall be generated or furnished electronically or in any other machine readable or computer readable media;

(b) specify the manner in which such electronic, machine readable or computer readable certificate shall be generated or furnished.

(3) Every person who has deducted or collected any tax under this Chapter shall furnish a statement to such income tax authority and in such manner as may be prescribed.