https://www.taxtmi.com/acts?id=7030 Holders may exchange Social Security Certificates between lower and higher denominations so long as the aggregate face value remains the same; certificates issued in exchange must bear the same issue date as the surrendered certificates, and certificates with differing dates cannot be combined to obtain a higher-denomination certificate. Exchanges occur on application by the holder and replacement certificates reflect the original certificate date rather than the exchange date. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 09 Mar 2009 17:53:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=7030 Holders may exchange Social Security Certificates between lower and higher denominations so long as the aggregate face value remains the same; certificates issued in exchange must bear the same issue date as the surrendered certificates, and certificates with differing dates cannot be combined to obtain a higher-denomination certificate. Exchanges occur on application by the holder and replacement certificates reflect the original certificate date rather than the exchange date. Act-Rules Direct Taxes Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=7030