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        Direct Taxes

        Rule 17 - Place of encashment

        National Savings Certificates (IX-Issue) Rules, 2011

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        Place of encashment determines where a savings certificate may be cashed; alternate post office allowed after verification. Certificate is encashable at the post office where it is registered; however, an alternate post office may encash it if the officer-in-charge, upon verification with the registering office, is satisfied that the presenter is entitled to encash the certificate.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Place of encashment determines where a savings certificate may be cashed; alternate post office allowed after verification.

                                Certificate is encashable at the post office where it is registered; however, an alternate post office may encash it if the officer-in-charge, upon verification with the registering office, is satisfied that the presenter is entitled to encash the certificate.


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