(1) The taxpayer shall submit an application to the tax officer in the format as per schedule-16 within fifteen days of registration for tax deduction.
(2) When making an application according to sub-rule (1), the following documents should be attached:-
(a) Details of goods, if in stock at the time of registration,
(b) Details of tax invoices and declarations, if any, up to one year prior to registration,
(c) Other necessary evidence.
(3) If the claim as per sub-rule (1) is approved by the tax officer, the concerned taxpayer will be entitled to deduct as per sub-rule (4) of rule 39. .
(4) If it is found that the tax claimed as per sub-rule (1) has already been deducted, the tax officer may take action against such taxpayer in accordance with the Act and this regulation.