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    <title>Fixation of percentage for verification of TDS certificates.</title>
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    <description>The instruction withdraws any fixed percentage requirement for cross verification of TDS certificates. Assessing Officers may verify certificates at their discretion where the quantum of tax, the credibility of the deductor or deductee, or the circumstances of the case warrant such verification, and Chief Commissioners need not prescribe a uniform sampling rate.</description>
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    <pubDate>Thu, 10 Oct 2002 00:00:00 +0530</pubDate>
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      <title>Fixation of percentage for verification of TDS certificates.</title>
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      <description>The instruction withdraws any fixed percentage requirement for cross verification of TDS certificates. Assessing Officers may verify certificates at their discretion where the quantum of tax, the credibility of the deductor or deductee, or the circumstances of the case warrant such verification, and Chief Commissioners need not prescribe a uniform sampling rate.</description>
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      <pubDate>Thu, 10 Oct 2002 00:00:00 +0530</pubDate>
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