(1)
(a) Any person requiring a certificate of the Minister for the purpose of claiming exemptions from income tax under the provisions of section 11A(2)(a) of the Income Tax Act, 1965 may apply to the Minister on the form set out as Form 1 in Schedule 1.
(b) If the Minister is of opinion that the applicant qualifies for exemption under the provisions of section 11A(2)(a), he or she shall issue a certificate in the form set out as Form 2 in Schedule 1.
(2)
(a) Any person requiring a certificate of the Minister for the purpose of claiming exemptions from income tax under the provisions of section 11A(2)(b) of the Income Tax Act, 1965, (as amended) may apply to the Minister on the form set out as Form 3 in Schedule 1.
(b) If the Minister is of opinion that the applicant qualifies for exemption under the provisions of section 11A(2)(b), he or she shall issue a certificate in the form set out as Form 4 in Schedule 1 to these Regulations.
(3)
(a) Any registered trader requiring a certificate of the Minister for the purpose of claiming exemptions from income tax under the provisions of section 11A(2)(c) of the Income Tax Act, 1965, may apply to the Minister on the form set out as Form 5 in Schedule 1.
(b) If the Minister is of opinion that the applicant qualifies for exemption under the provisions of section 11A(2)(c), he or she shall issue a certificate in the form set out as Form 6 in Schedule 1 to these Regulations.
(4)
(a) Any person requiring a certificate of the Minister for the purpose of claiming exemptions from income tax under the provisions of section 11A(2)(d) of the Income Tax Act, 1965 may apply to the Minister on the form set out as Form 7 in Schedule 1.
(b) If the Minister is of opinion that the applicant qualifies for exemption under the provisions of section 11A(2)(d), he or she shall issue a certificate in the form set out as Form 8 in Schedule 1.