(1) For the amount deducted under sub-section (4) of Section 9-C, the registered-dealer/ the enrolled builder shall issue a certificate of deduction of tax in Form 31-AA in duplicate to the transporter. The triplicate copy shall be retained by the registered dealer / the enrolled builder. The certificate in Form 31-AA may cover transactions effected during a quarter.

(2) The provisions of rule 45-A shall mutatis mutandis apply to the certificate issued under sub-rule (1).