https://www.taxtmi.com/circulars?id=8973 Where at assessment in India the tax attributable in Ceylon is unknown because no certificate of assessment is produced, the ITO must issue a demand notice for the full tax without allowing immediate abatement, but may hold in abeyance for one year (or longer in his discretion) the collection of an amount estimated as the likely abatement; if a foreign certificate is produced within that period the uncollected portion is adjusted against the abatement, otherwise the abatement ceases and the outstanding demand is collected. en-us Mon, 05 Apr 1976 00:00:00 +0530 Wed, 01 Jun 2011 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8973 Where at assessment in India the tax attributable in Ceylon is unknown because no certificate of assessment is produced, the ITO must issue a demand notice for the full tax without allowing immediate abatement, but may hold in abeyance for one year (or longer in his discretion) the collection of an amount estimated as the likely abatement; if a foreign certificate is produced within that period the uncollected portion is adjusted against the abatement, otherwise the abatement ceases and the outstanding demand is collected. Circulars Income Tax Mon, 05 Apr 1976 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8973