TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Tax Certificates Must List Firm Partners u/s 222 for Rule 73 Actions, Per AP High Court Decision.</h1> The circular instructs that when issuing a certificate under section 222 of the Income-tax Act, 1961, in the case of a firm, the Income-tax Officer should include the names of the firm's partners. This follows a decision by the Andhra Pradesh High Court in a case where it was determined that a partner could not be proceeded against under Rule 73 if their name was not listed on the certificate. The court allowed for the amendment of the certificate to include the partner's name. The Board has accepted this decision and advised officers to follow this procedure to facilitate tax recovery actions against partners.
TaxTMI 