Affixing the seal of the company on the Form of guarantee to be furnished under section 230 of the Income-tax Act, 1961 - liability of employer for the tax liability of the employee after his return to India

Affixing the seal of the company on the Form of guarantee to be furnished under section 230 of the Income-tax Act, 1961 - liability of employer for the tax liability of the employee after his return to India https://www.taxtmi.com/circulars?id=10029 The I.T.O. may accept a Form of guarantee under section 230 without the company seal if satisfied by the Articles of Association, power of attorney or other documents that the signatory is duly authorized. Guarantees are to remain in force until the individual's return and for a further period thereafter, subject to the individual remaining in the country for that period and the company promptly notifying the Income-tax Officer; I.T.O.s must ensure timely recovery of taxes on return. en-us Tue, 15 May 1973 00:00:00 +0530 Mon, 13 Jun 2011 12:56:00 +0530 TaxTMI RSS Generator Affixing the seal of the company on the Form of guarantee to be furnished under section 230 of the Income-tax Act, 1961 - liability of employer for the tax liability of the employee after his return to India https://www.taxtmi.com/circulars?id=10029 The I.T.O. may accept a Form of guarantee under section 230 without the company seal if satisfied by the Articles of Association, power of attorney or other documents that the signatory is duly authorized. Guarantees are to remain in force until the individual's return and for a further period thereafter, subject to the individual remaining in the country for that period and the company promptly notifying the Income-tax Officer; I.T.O.s must ensure timely recovery of taxes on return. Circulars Income Tax Tue, 15 May 1973 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10029