https://www.taxtmi.com/circulars?id=10389 If an assessee has duly produced a Tax Credit Certificate before an Income-tax Officer but the certificate is later lost in the Income-tax Office, paragraph 15's duplicate-certificate rule-meant for losses attributable to the assessee-does not apply; the officer should allow adjustment or refund without requiring a duplicate, after ensuring the correct amount is paid and that no duplicate credit or refund is given. The same rule applies to other Tax Credit Certificate Schemes. en-us Wed, 26 Nov 1975 00:00:00 +0530 Fri, 17 Jun 2011 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10389 If an assessee has duly produced a Tax Credit Certificate before an Income-tax Officer but the certificate is later lost in the Income-tax Office, paragraph 15's duplicate-certificate rule-meant for losses attributable to the assessee-does not apply; the officer should allow adjustment or refund without requiring a duplicate, after ensuring the correct amount is paid and that no duplicate credit or refund is given. The same rule applies to other Tax Credit Certificate Schemes. Circulars Income Tax Wed, 26 Nov 1975 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10389