Section 91 : Tax withholding certificate

1) The person withholding tax shall provide the tax withholding certificate, as follows, to the person subject to tax withholding at the time as specified in sub-section (2):

a) Having been certified in accordance with the manner, if any, as prescribed by the Department,

b) Setting out the amount of tax withheld pursuant to Sections 87, 88, 88A or 89 and the paid amounts.

2) The tax withholding certificate setting out the period of tax withholding has to be provided within twenty-five days from the date of expiration of the month in which tax is withheld.

3) Notwithstanding anything contained in sub-section (1), if  tax is withheld pursuant to Section 87, the tax withholding certificate has to be provided as follows:-

a) The certificate shall be valid only for the period when the employee continues to serve in that income year.

b) The certificate has to be provided within thirty days from the expiration of that year, or in cases where the employee leaves employment in the person withholding the tax in that year, it has to be provided within thirty days from the date of his leaving employment.