TMI BlogIncome-tax (Fifth Amendment) Rules, 1988 (Cancel)X X X X Extracts X X X X X X X X Extracts X X X X ..... on 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:- 1. (1) These rules may be called the Income-tax (Fifth Amendment) Rules, 1988. (2) They shall come into force on the dated of their publication in Official Gazette. 2. In the Income-tax Rules, 1962, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner may waive such stipulation in the case of companies including public sector companies which have adopted computerisation for furnishing such certificate. (3) The certificate mentioned in sub-rule (1) shall be furnished within a period of one month from the date of credit or payment of the sum or as may be , from the date of issue of cheque or warrant for payment of any dividend to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule is lost, the person deducting tax at source may issue a duplicate certificate of deduction of tax at source on a plain paper giving necessary details as contained in Form No. 16. (5) The Assessing Officer before giving credit for the tax deducted at source on the basis of duplicate certificate referred to in sub-rule (4), shall get the payment certified from the Income-tax Officer des ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .. containing certificate numbered from .. to ..issued on .. has/have since been exhausted. Yours faithfully, ( ) Signature of person responsible for deduction of tax at source Full Name .. Dated Designation .. Address ..... X X X X Extracts X X X X X X X X Extracts X X X X
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