38. Substituted by the IT (Sixth Amdt.) Rules, 1991, w.e.f. 28-2-1991. Prior to its substitution, sub-rule (1) read as under :

“(1) The certificate of deduction of tax at source under section 203 to be furnished by any person deducting tax in accordance with the provisions of sections 192 to 194, section 194A, section 194B, section 194BB, section 194C, section 194D and section 195 shall be in Form No. 16.”