Income-tax verification procedure requires officers to confirm certificate utilisation and declaration of related income at next assessment. Instruction mandates that applications for Income-tax Verification/Clearance Certificates be filed in miscellaneous files with order-sheet entries, and that at the next regular assessment the Income-tax Officer must verify utilisation of the certificates and declaration of income from licences or contracts; non-existing assessees must have files started and names entered in the Trial Register for follow-up.
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Provisions expressly mentioned in the judgment/order text.
Income-tax verification procedure requires officers to confirm certificate utilisation and declaration of related income at next assessment.
Instruction mandates that applications for Income-tax Verification/Clearance Certificates be filed in miscellaneous files with order-sheet entries, and that at the next regular assessment the Income-tax Officer must verify utilisation of the certificates and declaration of income from licences or contracts; non-existing assessees must have files started and names entered in the Trial Register for follow-up.
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