https://www.taxtmi.com/acts?id=36745 Rule 26 provides that the post office shall not be responsible for any loss caused to a holder by any person obtaining possession of a certificate and fraudulently encashing it, allocating the risk of unauthorized possession and fraudulent encashment to the certificate holder rather than the postal authority. en-us Mon, 01 Jul 2019 12:54:34 +0530 Mon, 01 Jul 2019 12:54:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=36745 Rule 26 provides that the post office shall not be responsible for any loss caused to a holder by any person obtaining possession of a certificate and fraudulently encashing it, allocating the risk of unauthorized possession and fraudulent encashment to the certificate holder rather than the postal authority. Act-Rules Direct Taxes Mon, 01 Jul 2019 12:54:34 +0530 https://www.taxtmi.com/acts?id=36745