https://www.taxtmi.com/circulars?id=5018 Prima facie adjustments under section 143(1)(a) disallow deductions under section 43B when evidence of actual payment is not filed with the return. Payment proof ordinarily takes the form of challans for taxes and duties; where such proof cannot be enclosed, a certificate from an accountant (as defined in the Explanation to section 288) is acceptable. For certain payments an accountant's certificate is required, and for interest to financial institutions either the institution's certificate or an accountant's certificate will suffice. These certificates are adequate for prima facie adjustment purposes, subject to further evidence if selected for scrutiny. en-us Tue, 04 Jun 1991 00:00:00 +0530 Fri, 08 Aug 2008 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5018 Prima facie adjustments under section 143(1)(a) disallow deductions under section 43B when evidence of actual payment is not filed with the return. Payment proof ordinarily takes the form of challans for taxes and duties; where such proof cannot be enclosed, a certificate from an accountant (as defined in the Explanation to section 288) is acceptable. For certain payments an accountant's certificate is required, and for interest to financial institutions either the institution's certificate or an accountant's certificate will suffice. These certificates are adequate for prima facie adjustment purposes, subject to further evidence if selected for scrutiny. Circulars Income Tax Tue, 04 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5018