¹[58. (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[ (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.]]