Certificate issued to the assessee as this information is likely to be useful for assessment purposes.

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....cie not entitled to them. This was mainly due to the lack of proper knowledge about the scope and rationale of the certificates incorporated in the ITCCs form. The ITO is required to certify that the assessee mentioned in the certificate has been doing everything possible to pay the tax demands promptly and regularly and to facilitate the completion of the pending outstanding proceedings. Thus, an....

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....ho is a noted refractory or against whom substantial taxes are outstanding. 3. It has accordingly been decided to introduce some changes in the Income-tax Verification Certificate/ITCC form wherein a specific certificate will hence forth be required to be given by the ITO. The exact import of the various clauses of the certificate is explained below:- i) The ITO has to be satisfied that the asse....

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....t should be ensured that where instalments have been granted by the higher authorities, the assessee has in fact, paid all such instalments as have fallen due for payment till the date of the certificate. iv) The assessee has been co-operating with the Department in facilitating the completion of the pending assessments. If the assessee has filed writ petitions or obtained injunctions from the Co....