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    <title>Income-tax (Fifth Amendment) Rules, 1988 (Cancel)</title>
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    <description>Rule 31 is replaced to require TDS certificates under section 203 for specified withholding sections to be in Form No. 16, issued from serially numbered printed books supplied on application in Form No. 17 (waiver permitted for computerised companies). Certificates must be furnished within specified periods from credit/payment (with special provisions for certain incomes and for salary deductions). Duplicates may be issued on plain paper; the Assessing Officer will credit tax on duplicate certificates only after designated Income-tax Officer certification and an indemnity bond from the assessee.</description>
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      <title>Income-tax (Fifth Amendment) Rules, 1988 (Cancel)</title>
      <link>https://www.taxtmi.com/notifications?id=130860</link>
      <description>Rule 31 is replaced to require TDS certificates under section 203 for specified withholding sections to be in Form No. 16, issued from serially numbered printed books supplied on application in Form No. 17 (waiver permitted for computerised companies). Certificates must be furnished within specified periods from credit/payment (with special provisions for certain incomes and for salary deductions). Duplicates may be issued on plain paper; the Assessing Officer will credit tax on duplicate certificates only after designated Income-tax Officer certification and an indemnity bond from the assessee.</description>
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      <pubDate>Tue, 14 Jun 1988 00:00:00 +0530</pubDate>
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