Issue of certificate u/s230A. - Income Tax - 1822/1989

INSTRUCTION NO. 1822/1989 Dated: June 22, 1989 Attention is invited to the boards instruction No. 1728 dated 4-9-86 which says that the certificate u/s.230 A should be issued positively within 21 days of the receipt of the application. It has also been emphasised therein that it would be the responsibility of the commissioner concerned to ensure that the certificates u/s. 230 A are issued within the said time limit. 2. The regional conference of Commissioners of Income-tax held at Ahmedabad considered this question and recommended that the Assessing officer should either communicate to the applicant further requirements/objections if any or issue the certificate u/s. 230 A within 2 weeks of the receipt of the application. After careful consideration of the said recommendations it has been decided by the board that further requirements/objections if any should be communicated by the Assessing officer to the applicant within a week of the receipt of the application for issue of certificate u/s. 230 A of the I.T.Act. It will be the responsibility of the CsIT to ensure that the Assessing officers adhere to the time limit prescribed herein for the communication of further requirements/objection to the assessee and also for the issue of certificates u/s. 230 A as specified in Instruction No. 1728 dated 4-9-86. 3. These instructions may please be brought to the notice of all officers working in your region.