Proper storage of refund books required; maintain voucher issue records and ensure documented handing over on change of incumbent.
Proper storage and custodial control of refund books is mandated, requiring maintenance of a clear record of issue and utilization for refund vouchers and secure custody of refund books containing used or blank vouchers. On change of office incumbent by transfer, retirement or other reason, there must be an orderly and documented handing over of refund books; officers in the region are to be informed for strict compliance with the Manual of Office Procedure and prior Board instructions.

Taxation of artists and sportsmen: India taxes income from performances in India and requires withholding by payers.
Event receipts such as sponsorship, gate receipts, advertising, broadcasting rights and rentals and payments to performers and service providers can attract Tax Deduction at Source. For non-residents, the relevant Double Taxation Agreement articles on artists, sportsmen and royalties determine whether income is taxable in India; where taxable, income is determined under special rules for non-resident sportsmen and tax must be deducted at source. Contracts and factual allocation are decisive for apportioning India sourced income.

Tax withholding on export commissions: no TDS where non-resident agents render services abroad and income does not arise in India.
No tax deduction at source is required where payments of export commission and related charges are made to non-resident agents who render services wholly outside India, because such income does not arise in India and payments remitted abroad are not treated as received in India; therefore those payments are allowable expenditure and need not be disallowed under the withholding-linked disallowance rule.