https://www.taxtmi.com/acts?id=6911 Certificates are normally issued immediately on payment with the certificate date as the date of payment; where payment is by cheque, pay order or demand draft issuance is deferred until the instrument is realised and the certificate date is the date of encashment; if immediate issuance is impossible a provisional receipt is given and may later be exchanged for a certificate with the date determined by the applicable payment or realization rule. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 23 Dec 2025 12:22:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6911 Certificates are normally issued immediately on payment with the certificate date as the date of payment; where payment is by cheque, pay order or demand draft issuance is deferred until the instrument is realised and the certificate date is the date of encashment; if immediate issuance is impossible a provisional receipt is given and may later be exchanged for a certificate with the date determined by the applicable payment or realization rule. Act-Rules Direct Taxes Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6911