848/CBDT.

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Full Text of the Document

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....ion/Clearance Certificate which reads as under:- "5. (v) At the time of the next assessment year the applications should be placed in their respective miscellaneous files with an entry on the order-sheet to this effect. At the time of making regular assessment the Income-tax Officer should verify as to whether Income-tax Clearance Certificates have been fully utilised and the business results a....