Text of ITO Section 164

Certificate of collection or deduction of tax.

(1) Every person collecting tax under Division II of this Part or deducting tax from a payment under Division III of this Part or deducting or collecting tax under Chapter XII shall, at the time of collection or deduction of the tax, furnish to the person from whom the tax has been collected or to whom the payment from which tax has been deducted has been made, copies of the Computerized Payment Receipt (CPR) or any other equivalent document along with a certificate setting out the amount of tax collected or deducted and such other particulars as may be prescribed:

Provided that in case of persons or class of persons notified as SWAPS agent, SWAPS Payment Receipt (SPR) shall be replaced with Computerized Payment Receipt (CPR).

(2) A person required to furnish a return of taxable income for a tax year shall attach to the return copies of the Computerized Payment Receipt (CPR) or SWAPS Payment Receipt (SPR) on the basis of which a certificate is provided to the person under this section in respect of tax collected or deducted in that year.