https://www.taxtmi.com/acts?id=36727 Certificates are normally issued immediately when payment is made other than by cheque, pay order or demand draft, and dated on the payment date; where payment is by cheque, pay order or demand draft, issuance awaits realisation and the certificate is dated on encashment; if immediate issuance is not possible a provisional receipt is given and later exchanged for a certificate whose date follows the applicable payment or encashment rule. en-us Mon, 01 Jul 2019 12:38:39 +0530 Mon, 04 Nov 2024 13:12:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=36727 Certificates are normally issued immediately when payment is made other than by cheque, pay order or demand draft, and dated on the payment date; where payment is by cheque, pay order or demand draft, issuance awaits realisation and the certificate is dated on encashment; if immediate issuance is not possible a provisional receipt is given and later exchanged for a certificate whose date follows the applicable payment or encashment rule. Act-Rules Direct Taxes Mon, 01 Jul 2019 12:38:39 +0530 https://www.taxtmi.com/acts?id=36727