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>Circular No. 455/CBDT Dated:- 18-9-1972 Order-Instruction Dated:- 18-9-1972 Order-Instruction<br>Income Tax<br>INSTRUCTION NO. 455/CBDT &nbsp;Dated: September 18, 1972 Sec....

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....roducer or distributor should be disposed of without completing this chart. (a) Certificates of payments for three years from the person who had acquired the exploitation rights of the film must be ob....