Attestation requirements revised - adds authorised attestors and expands covered payments under deduction at source law for specified statements. The amendment replaces the former requirement that a statement be signed before a Gazetted Officer with a broader list of authorised attestors - Members of Parliament or State Legislatures, local council members, Gazetted Officers, and specified banking-company officers - whose attestation must confirm the signatory's identity; it also expands subsection (3) to allow classes of institutions, associations or bodies and adds payments by a firm to its partner and by one co operative society to another as distinct categories within the subsection.
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Attestation requirements revised - adds authorised attestors and expands covered payments under deduction at source law for specified statements.
The amendment replaces the former requirement that a statement be signed before a Gazetted Officer with a broader list of authorised attestors - Members of Parliament or State Legislatures, local council members, Gazetted Officers, and specified banking-company officers - whose attestation must confirm the signatory's identity; it also expands subsection (3) to allow classes of institutions, associations or bodies and adds payments by a firm to its partner and by one co operative society to another as distinct categories within the subsection.
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