The person who deducts and deposits any amount towards payment of tax in respect of works contract under sub-rule (1) shall, within twenty-five days from the expiry of the English Calendar month during which deduction is made, issue a certificate of deduction in Form No. 18A, as auto generated from the website upon uploading of Form 19A in accordance with the provisions of rule 48A, to the dealer in respect of whom such deduction is made.