Records retention: sanctions and vouchers for the Welfare Fund must be kept in a separate file under DIT(DOMS) custody. All sanctions and vouchers relating to the Income-tax Welfare Fund must be kept in a separate general file dedicated to the Fund, and custody and maintenance of that separate general file are assigned to the DIT(DOMS) as the official repository for Fund documentation and supporting vouchers.
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Provisions expressly mentioned in the judgment/order text.
Records retention: sanctions and vouchers for the Welfare Fund must be kept in a separate file under DIT(DOMS) custody.
All sanctions and vouchers relating to the Income-tax Welfare Fund must be kept in a separate general file dedicated to the Fund, and custody and maintenance of that separate general file are assigned to the DIT(DOMS) as the official repository for Fund documentation and supporting vouchers.
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