https://www.taxtmi.com/acts?id=6646 Where a term deposit receipt is lost, stolen, destroyed, mutilated or defaced, the entitled person may apply to the issuing branch with particulars and circumstances. If the officer is satisfied, the branch issues a duplicate receipt on the applicant furnishing an indemnity bond with approved sureties or a bank guarantee. Exceptions allow issuance without sureties or guarantee for low value certificates on an indemnity bond alone, and issuance without any indemnity where a mutilated or defaced receipt is surrendered and identifiable. A duplicate is equivalent to the original but cannot be encashed at another branch without prior verification. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 05 Mar 2009 18:45:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6646 Where a term deposit receipt is lost, stolen, destroyed, mutilated or defaced, the entitled person may apply to the issuing branch with particulars and circumstances. If the officer is satisfied, the branch issues a duplicate receipt on the applicant furnishing an indemnity bond with approved sureties or a bank guarantee. Exceptions allow issuance without sureties or guarantee for low value certificates on an indemnity bond alone, and issuance without any indemnity where a mutilated or defaced receipt is surrendered and identifiable. A duplicate is equivalent to the original but cannot be encashed at another branch without prior verification. Act-Rules Direct Taxes Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6646