(1) A person may submit an application to the department along with the documents mentioned in sub-section (2) of section 96 of the Act to request a certificate of payment of all the taxes due according to the Act up to a certain date.
(2) If an application is received according to sub-rule (1), after checking whether the tax calculation of the application is mathematically correct and if the amount of tax, duty, interest and advance tax to be paid according to the tax statement is to be paid, and if the interest is yet to be filed, the proof of tax payment shall be filed. Based on this, the department will have to issue a tax payment certificate to that person.