https://www.taxtmi.com/acts?id=6916 Duplicate National Savings Certificates may be issued by the post office of registration on application stating certificate particulars and circumstances of loss, theft, destruction, mutilation or defacement. The registering officer must be satisfied of those circumstances and may require an indemnity bond with approved surety or a bank guarantee; limited exceptions permit issuance without surety or bond where values are low or where a surrendered mutilated or defaced certificate is identifiable. Duplicates are equivalent to originals but require verification before encashment at other post offices. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 06 Mar 2009 17:47:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6916 Duplicate National Savings Certificates may be issued by the post office of registration on application stating certificate particulars and circumstances of loss, theft, destruction, mutilation or defacement. The registering officer must be satisfied of those circumstances and may require an indemnity bond with approved surety or a bank guarantee; limited exceptions permit issuance without surety or bond where values are low or where a surrendered mutilated or defaced certificate is identifiable. Duplicates are equivalent to originals but require verification before encashment at other post offices. Act-Rules Direct Taxes Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6916