53. Integrated tax invoice and withholding certificate.—

(1) A registered person, other than a withholding entity, who makes a supply to a withholding entity shall, on or before the date of making such supply, issue to the withholding entity an integrated tax invoice and withholding certificate containing the prescribed information.

(2) The form and manner of the integrated tax invoice and withholding certificate shall be prescribed by the Board.

(3) A copy of the integrated tax invoice and withholding certificate, which is required to be attested by the withholding person, shall be preserved by  the supplier along with his other records till such time as may be prescribed by the Board.