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

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

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

(c) the 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, specify the following matters, namely—

(a) 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 medium;

(b) the process in which such electronic, machine readable or computer readable certificate shall be generated or issued.