Tax deduction certificate recordkeeping required to prevent loss and unnecessary duplicate filings; officers must ensure proper maintenance and compliance. The Board directs Income tax Officers to improve maintenance and filing of tax deduction certificates to prevent loss and avoid repeated demands for duplicate certificates; Commissioners and Inspecting Assistant Commissioners must ensure strict compliance and circulate these instructions to all officers in the charge.
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 deduction certificate recordkeeping required to prevent loss and unnecessary duplicate filings; officers must ensure proper maintenance and compliance.
The Board directs Income tax Officers to improve maintenance and filing of tax deduction certificates to prevent loss and avoid repeated demands for duplicate certificates; Commissioners and Inspecting Assistant Commissioners must ensure strict compliance and circulate these instructions to all officers in the charge.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.