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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>CBDT Circular Calls for Review of Provisional Certificates Issued u/s 197(3) to Correct Excess Relief u/s 80K.</h1> The circular issued by the Central Board of Direct Taxes (CBDT) on October 26, 1974, addresses the oversight of provisional certificates under section 197(3) of the Income Tax Act, 1961, which allow for lower tax deductions at source on dividends eligible for relief under section 80K. It highlights cases where income escaped taxation due to non-revision of these certificates after the relief under section 80J was quantified. The Board mandates a review of certificates issued in the past four financial years to identify and rectify any excess relief granted under section 80K. Reports on the review are to be submitted by November 11, 1974.
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