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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Intimation by the Incometax Officer under Certificate Proceedings Rules: original notification duty removed, no Rule 13 obligation remains</h1> Rule 13 required the Incometax Officer who issued a certificate under the Certificate Proceedings Rules to inform the Tax Recovery Officer(s) to whom the certificate or a certified copy had been forwarded of any tax, interest or other sum paid, or any time granted for payment, after issuance. The provision was substituted in 1975 and subsequently omitted in 1990, removing the explicit statutory duty to notify postcertificate payments or extensions under that Rule; the operative effect is that no Rule 13 notification obligation now appears in the Rules as originally framed.
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