Refunds/adjustment of the amount due under other Tax Credit Certificate Schemes.

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Full Text of the Document

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.... in cases where the tax credit certificate has been produced by the assessee before the Income-tax Officer, but the same is lost or misplaced in the Income-tax Office. 2. Paragraph 15 of the Tax Credit Certificate (Exports) Scheme, 1965 relating to issue of duplicate certificate is intended to apply in cases where the loss or destruction of the certificate is attributable to the assessee and not ....