(1) The application for grant of certificate of no deduction or deduction of tax under sub-section (5) of section 54, shall be made in duplicate in Part I of Form VAT -606.

(2) The application shall be accompanied by copies of the relevant contract, tender or quotation and other documents on the basis of which the contractor makes his claim for no deduction or deduction of tax at source, as the case may be.

(3) If the particulars and documents furnished by the contractor are correct and complete in all respects and after making such other enquiries, as deemed necessary, the assessing authority is satisfied that the works contract concerned involves both transfer of property in goods and labour or services, or involves only labour and services and justifies deduction of tax or no deduction of tax, as the case may be, he may, after giving the applicant a reasonable opportunity of being heard, grant a certificate in Part II of Form VAT -606, within a period of thirty days from the date of receipt of the application and, shall forward a copy of such certificate to the deducting authority, under whom the work is executed.

(4) Notwithstanding the provisions regarding grant of certificate of no deduction/ deduction of tax at source in sub-rule (1),(2) and (3), the application in Part-I and the certificate in Part-ll of Form VAT 606 may be made electronically from such date in such manner and subject to such conditions and restrictions as the Commissioner may by notification specify .