861/CBDT.

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.... have not been able to obtain certificates of assessment, as contemplated in Article VI of the D.T.A. Agreement which was in force between India and Pakistan, in respect of their income assessed in the territories now comprised in Bangladesh. In the absence of these certificates, it has not been possible for the Indian tax authorities to give the necessary abatement and the demands held in abeyanc....

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....ca, as the case may be for issue of the requisite certificates; (ii) to furnish to the Board, by 15-9-1975, particulars in respect of assessees in whose cases demands have been held in abeyance till production of certificates of assessment in terms of Article VI(b) of the Agreement with Pakistan, in the proforma printed below [These particulars will then be sent by the Board to the Government of ....