Income tax clearance certificate for vehicle transfers not mandated; use registration lists and intensified surveys for tax assessments. Directive requires intensification of internal survey operations: periodically obtain lists of new vehicle registrations and transfers from State Transport Authorities and expeditiously utilise those lists in Income-tax assessments to detect and counter tax evasion, since States indicated inability to mandate production of an Income Tax Clearance Certificate despite offering co-operation.
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.
Income tax clearance certificate for vehicle transfers not mandated; use registration lists and intensified surveys for tax assessments.
Directive requires intensification of internal survey operations: periodically obtain lists of new vehicle registrations and transfers from State Transport Authorities and expeditiously utilise those lists in Income-tax assessments to detect and counter tax evasion, since States indicated inability to mandate production of an Income Tax Clearance Certificate despite offering co-operation.
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