Issue of certificates for tax deducted at source under the various provisions of the Income-tax Act--Introduction of unified Form No. 16, effective from April 1, 1989--Regarding
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Tax deducted at source certificates: old-format certificates may be accepted with verification before credit is allowed. Unified Form No.16 under rule 31 requires furnishment of certificates of tax deduction in the new form from 1 April 1989; due to shortages the Board instructed that for returns for assessment year 1989-90 certificates in the old form may be accepted. Assessing Officers must verify the genuineness of such old-format certificates before allowing credit for tax deducted at source.
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Provisions expressly mentioned in the judgment/order text.
Tax deducted at source certificates: old-format certificates may be accepted with verification before credit is allowed.
Unified Form No.16 under rule 31 requires furnishment of certificates of tax deduction in the new form from 1 April 1989; due to shortages the Board instructed that for returns for assessment year 1989-90 certificates in the old form may be accepted. Assessing Officers must verify the genuineness of such old-format certificates before allowing credit for tax deducted at source.
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