(1) Save as otherwise provided in rule 48, all contractees shall submit scroll in Form No. 19A, as available in the website mentioned in sub-rule (1) of rule 46XC in three phases to the Commissioner electronically-

(a) firstly, by way of transmitting the data in Form No. 19A, either under digital signature or without any digital signature electronically through the website as mentioned in sub-rule (1) of rule 46XC, in respect of the English Calendar month during which deduction is made. He will take printouts of Form No. 18A as available in that website which would be auto generated as soon as the scroll is submitted electronically. He shall issue Forms No. 18A to the respective dealers within twenty five days from the end of the English Calendar month during which deduction is made.

(b) secondly, by way of furnishing to the Commissioner the printout of Form No. 19A along with copies of Form No. 18A and .a copy of the receipted challan evidencing payment of the amount deducted during the month as referred to in clause (a) into the appropriate Government Treasury, or a copy of the receipted monthly divisional account statement as referred to in sub-rule (7) of rule 46 evidencingsuch payment within fortyfive days from the end of the English Calendar Month during which the deduction is made:

Provided that where a contractee after deduction of an amount towards payment of tax as referred to in rule 46 deposits the same through GRIPS, he shall not be required to furnish to the Commissioner the print out of Form No. 19A as mentioned in this clause.

Provided that where no deduction has been made by the contractee in respect of the English Calendar Month, he shall have to upload nil Form-19A for the said period within twenty days from the end of such month.

(1A) Where the contractee who has transmitted data electronically in Form 19A, as referred to in sub-rule (1), discovers any omission or error in the data in Form 19A so submitted, he may, if he has not already furnished the documents as referred to in clause (b) of sub-rule (1), only once and within forty days from the end of the English Calendar Month during which deduction is made, submit revised Form 19A electronically, either under digital signature or without any digital signature through the website, and after such submission he shall generate revised Form-18A and issue to the contractors concerned such revised Form-18 A and after that shall furnish the printouts of such revised Form 19A, revised Form 18A and the evidence showing payment of the revised amount so deducted within forty five days from the end of the English Calendar Month during which deduction is made.

(2) Where (a) the data in Form 19A has been electronically transmitted within twenty days from the end of the English Calendar month during which deduction is made and the printouts of Form 19A has been furnished within forty-five days from the expiry of the English Calendar month during which deduction is made, the date of transmitting the data electronically shall be the date of submission of Form 19A.

(b) the data in Form 19A has been transmitted electronically within twenty days from the end of English Calendar month during which deduction is made and the printout of Form 19A has been furnished after forty-five days from the expiry of the English Calendar month during which deduction is made, the date when the printout of Form 19A is furnished shall be deemed to be the date of submission of Form 19A.

(c) the data in Form 19A has been transmitted electronically after twenty days from the end of English Calendar months during which deduction is made, the date when the print out of Form 19A is furnished shall be deemed to be the date of furnishing Form 19A.