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<h1>Income-tax Officers advised not to request duplicate certificates if originals are misplaced in-office per Tax Credit Scheme, 1965.</h1> Income-tax Officers are instructed not to demand duplicate certificates under paragraph 15 of the Tax Credit Certificate (Exports) Scheme, 1965 when the original certificate, already submitted by the assessee, is lost or misplaced within the Income-tax Office. This requirement for a duplicate applies only if the loss is due to the assessee. Officers should proceed with adjustments or refunds based on the original certificate, ensuring accuracy and preventing duplicate credits or refunds. These guidelines also apply to other Tax Credit Certificate Schemes and should be communicated to relevant officers.