Credit for tax paid procedures revised to relax proof requirements and expand officer authority to grant credit. The instruction relaxes documentary requirements for granting credit where challan foils are missing by permitting credit on a certified true copy of the assessee's challan or, if unavailable, a certified provisional cheque receipt plus departmental evidence such as DCR entries or cheque encashment records, while maintaining required verification register entries and prescribing delegated authority limits for granting credit.
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Provisions expressly mentioned in the judgment/order text.
Credit for tax paid procedures revised to relax proof requirements and expand officer authority to grant credit.
The instruction relaxes documentary requirements for granting credit where challan foils are missing by permitting credit on a certified true copy of the assessee's challan or, if unavailable, a certified provisional cheque receipt plus departmental evidence such as DCR entries or cheque encashment records, while maintaining required verification register entries and prescribing delegated authority limits for granting credit.
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