Certificates of payments for three years from the person who had acquired the exploitation rights of the film must be obtained by the I.T. Officer so as to enable them to verify the correctness of the receipts disclosed.

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....receipts disclosed.<br>455/CBDT Dated:- 18-9-1972 Order-Instruction<br>Income Tax<br>INSTRUCTION NO. 455/CBDT Dated: September 18, 1972 Section(s) Referred: 143(3) Statute: Income - Tax Act, 1961....

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.... this chart. (a) Certificates of payments for three years from the person who had acquired the exploitation rights of the film must be obtained by the I.T. Officer so as to enable them to verify the c....