6B.(1) Every purchaser of green tea leaves who is liable to deduct and deposit tax as per provision of section 6A of the Act shall obtain a tax deduction number from such authority and in such manner as may be · prescribed. The number shall be quoted in such documents, statements and returns as ·may be prescribed.
(2) The person making any deduction of tax under section 6A and paying it into Government account shall issue to the payee a certificate of tax deduction and payment in such form and manner and within such time as may be prescribed.
(3) Any deduction made in accordance with the provision of section 6A and credited into Government Account shall be treated as payment of tax on behalf of the owner from whose bills and invoices, the deduction has been made and credit shall be given to him for the amount so deducted on the production of the certificate prescribed in this regard, towards the amount of tax finally assessed or determined as being payable by the concerned owner in the assessment for the relevant year."
Assam Act XII of 1990 ' -f ;:--· ----=T=HE=-A:..=:SS~AM.!:!;.!.!~G::!!AZ~E~T~T.!:E:.i...., . ~E~X~T£RA~O~RD~IN~AR~Y&,.....:F!:lE~B:gRgU.}J_AR~Y~12~, _2~0~029 __ ~29~5 Insertion of new section
8A.
"Submission of return and statement of deduction of tax.