Deposit acknowledgement requirement: depositors must forward account acknowledgements and interest certificates with their income-tax return. Depositors must forward Form A acknowledgements and Form C interest certificates to the income-tax authority with the income-tax return for the previous year in which the deposit is made or interest is credited. If withdrawals occur, a chartered accountant's certificate (not by an employee of the depositor) stating amounts withdrawn and the purposes used must be submitted to the income-tax authority by the applicable return due date, and a copy filed with the Ministry of Petroleum and Natural Gas or its authorised agency within the same due date.
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.
Deposit acknowledgement requirement: depositors must forward account acknowledgements and interest certificates with their income-tax return.
Depositors must forward Form A acknowledgements and Form C interest certificates to the income-tax authority with the income-tax return for the previous year in which the deposit is made or interest is credited. If withdrawals occur, a chartered accountant's certificate (not by an employee of the depositor) stating amounts withdrawn and the purposes used must be submitted to the income-tax authority by the applicable return due date, and a copy filed with the Ministry of Petroleum and Natural Gas or its authorised agency within the same due date.
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