https://www.taxtmi.com/acts?id=52063 A mandatory obligation requires issuance of a receipt for any money paid or recovered under the Income-tax Act, creating a documentary requirement on the recipient to furnish evidence of payment or recovery and thereby providing a formal record for transactions under the Act. en-us Thu, 14 Aug 2025 18:52:02 +0530 Wed, 20 Aug 2025 10:17:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52063 A mandatory obligation requires issuance of a receipt for any money paid or recovered under the Income-tax Act, creating a documentary requirement on the recipient to furnish evidence of payment or recovery and thereby providing a formal record for transactions under the Act. Act-Rules Income Tax Thu, 14 Aug 2025 18:52:02 +0530 https://www.taxtmi.com/acts?id=52063