864/CBDT. - Income Tax - 864/CBDT

INSTRUCTION NO. 864/CBDT Dated : July 14, 1975 It has been brought to the notice of the Board that tax deduction certificates filed by the assesses alongwith returns of income are often lost in the Income-tax Offices and the assessees are asked to file duplicate certificates for which they have to incur unnecessary expenses on indemnity bonds etc. Apart from such instances which are reported to be innumerable, there are also glaring and sad instances where even duplicates are lost and the assessees are asked to file duplicate certificates again. 2. The Board have taken a very serious view of such state of affairs. It is desired that the Income-tax Officers should maintain their records in a better way. Proper care should be taken in filing the tax deduction certificates. The Commissioners and the Inspecting Asst. Commissioner should also make sure that the aforesaid instances do not recur in future. 3. These instructions should be brought to the notice of all the officers working in the Charge for strict compliance.