Self-Certified Copies Sufficient for Section 11 Income Tax Exemption Under Amended Rule 17A; Originals Not Required for Verification.

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....Exemption u/s 11 - evidences were not filed in original - as per amended Rule 17A of the Income Tax Rules which are applicable in the case of the assessee, the assessee was not required to fulfill any original copy of the documents rather self certified copy/instrument was sufficient for the purpose of verification by the ld. CIT(E), - AT....