Tax credit for untraceable challans: certified challan copies and supervisory controls required to secure proper arrear adjustment. Where challans are untraceable the assessee must provide a duly certified true copy of the challan so payment can be verified from the Daily Collection Register; officers must follow the model circular filing procedure and supervisory staff must exercise administrative control to ensure challans are placed in the proper files for accurate arrear adjustment.
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.
Tax credit for untraceable challans: certified challan copies and supervisory controls required to secure proper arrear adjustment.
Where challans are untraceable the assessee must provide a duly certified true copy of the challan so payment can be verified from the Daily Collection Register; officers must follow the model circular filing procedure and supervisory staff must exercise administrative control to ensure challans are placed in the proper files for accurate arrear adjustment.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
