https://www.taxtmi.com/acts?id=36732 Replacement of lost, stolen, destroyed, mutilated or defaced National Savings Certificates requires an application showing certificate particulars and circumstances. If the post office of registration is satisfied, a duplicate certificate is issued on furnishing an indemnity bond with approved surety or bank guarantee. Exceptions allow an indemnity bond without surety where face value is small, and permit duplicate issuance without bond if a mutilated or defaced certificate is surrendered and identifiable. A duplicate is equivalent to the original but cannot be encashed elsewhere without prior verification. en-us Mon, 01 Jul 2019 12:40:56 +0530 Wed, 06 Nov 2024 16:19:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=36732 Replacement of lost, stolen, destroyed, mutilated or defaced National Savings Certificates requires an application showing certificate particulars and circumstances. If the post office of registration is satisfied, a duplicate certificate is issued on furnishing an indemnity bond with approved surety or bank guarantee. Exceptions allow an indemnity bond without surety where face value is small, and permit duplicate issuance without bond if a mutilated or defaced certificate is surrendered and identifiable. A duplicate is equivalent to the original but cannot be encashed elsewhere without prior verification. Act-Rules Direct Taxes Mon, 01 Jul 2019 12:40:56 +0530 https://www.taxtmi.com/acts?id=36732