Accountant-certified deduction requirement mandates an accountant's certificate to validate claims for the specified tax deduction and compliance. Taxpayers claiming the specified deduction must attach a prescribed accountant's certificate, duly signed and verified, certifying correct claim; the amendment also allows the competent authority to permit a further period for compliance and defines competent authority as the Reserve Bank of India or other authority authorised to regulate foreign exchange.
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.
Accountant-certified deduction requirement mandates an accountant's certificate to validate claims for the specified tax deduction and compliance.
Taxpayers claiming the specified deduction must attach a prescribed accountant's certificate, duly signed and verified, certifying correct claim; the amendment also allows the competent authority to permit a further period for compliance and defines competent authority as the Reserve Bank of India or other authority authorised to regulate foreign exchange.
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