Issue of certificate u/s 230A. - Income Tax - 1817/1989

INSTRUCTION NO. 1817/1989 Dated: April 25, 1989 The Central Direct Taxes Advisory Committee at its meeting held on 5-10-88 inter-alia made the following recommendation: The application for issue of certificate u/s. 230A should be administered centrally. This will make vital information centrally available which can be made use of for investigation etc. The said recommendation has been considered by the board. The board is of the view that after a certificate u/s.230 A of the act is issued a copy thereof should be sent by the assessing officer to the Central Information Branches which are functioning under the Directors of I.T.(Inv). This will make vital information centrally available which can be made use of for investigation etc. 2. These instructions may be brought to the notice of all Assessing officers under your charge.