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Rule 9A - Procedure to be followed while sending a certified copy of certificate to another Tax Recovery Officer - Income-tax (Certificate Proceedings) Rules, 1962Extract [ Procedure to be followed while sending a certified copy of certificate to another Tax Recovery Officer. 9A. (1) Where only a part of the amount in respect of which certificate has been [drawn up by a] Tax Recovery Officer is to be recovered by any other Tax Recovery Officer under sub-section (2) of section 223, the Tax Recovery Officer shall, before sending a copy of the certificate to the other Tax Recovery Officer, endorse on such copy a certificate in the following form: FORM OF CERTIFICATE I,............................................ [name]..................., Tax Recovery Officer,........................, do hereby certify that the document bearing this endorsement is a true copy of certificate No. ......................... dated..............................................................................[drawn up by the Tax Recovery Officer], ..........................................................,against....................... [name of defaulter] for the recovery of an amount of Rs....................................................... I do hereby specify that out of the aforesaid amount, an amount of Rs..................................... as noted below, is to be recovered from the defaulter, by the Tax Recovery Officer.......... Rs. P. Part of certificate amount Costs and charges Interest__________ Total __________ (2) When a copy of the certificate is sent by a Tax Recovery Officer to another Tax Recovery Officer under sub-section (2) of section 223, he shall,— (i)keep the certificate in his office; and [(ii) inform the Assessing Officer of his having sent a copy of the certificate.]
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