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 ... Summary
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.
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