Issue of certificates of TDS under the various provisions of the IT Act, 1961--Replacement of the unified Form No. 16 with new Forms Nos. 16, 16A and 16B--Acceptance of the unified Form No. 16 for the assessment year 1991-92--Reg
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TDS certificate acceptance: unified Form 16 permitted as Form 16B for specified source deductions during transitional period. The Board permits TDS certificates issued in the unified Form No.16 after 28-2-1991 to be accepted by Assessing Officers in lieu of Form No.16B for the assessment year 1991-92 where tax was deducted at source under the provisions governing specified source deductions during the financial year 1990-91.
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Provisions expressly mentioned in the judgment/order text.
TDS certificate acceptance: unified Form 16 permitted as Form 16B for specified source deductions during transitional period.
The Board permits TDS certificates issued in the unified Form No.16 after 28-2-1991 to be accepted by Assessing Officers in lieu of Form No.16B for the assessment year 1991-92 where tax was deducted at source under the provisions governing specified source deductions during the financial year 1990-91.
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