Intimation obligations for tax officers: notify recovery officers of payments or extensions after certificate issuance. An earlier Rule required an Income-tax Officer who issued a certificate to keep the Tax Recovery Officer to whom the certificate or a certified copy was sent informed of any tax, interest or other sums paid and of any time granted for payment subsequent to the issue of the certificate; the provision was substituted in 1975 and omitted in 1990.
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Intimation obligations for tax officers: notify recovery officers of payments or extensions after certificate issuance.
An earlier Rule required an Income-tax Officer who issued a certificate to keep the Tax Recovery Officer to whom the certificate or a certified copy was sent informed of any tax, interest or other sums paid and of any time granted for payment subsequent to the issue of the certificate; the provision was substituted in 1975 and omitted in 1990.
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