46. Omitted by the IT (Eleventh Amdt.) Rules, 1993, w.e.f. 1-7-1993. Prior to omission, sub-rule (2), as amended by the IT (Fifth Amdt.) Rules, 1989, w.r.e.f. 1-4-1988 and IT (Sixth Amdt.) Rules, 1991, w.e.f. 28-2-1991, read as under :

“(2) The certificate mentioned in clause (c) of sub-rule (1) shall be issued on a paper serially numbered and printed by the Central Government in book form and supplied for a consideration to the person deducting tax at source on an application made by him in Form No. 17 to the Chief Commissioner or Commissioner having jurisdiction over him in this regard :

Provided that the Chief Commissioner or Commissioner may waive such stipulation in the case of companies including public sector companies which have adopted computerisation for furnishing such certificate.”