Prima facie adjustments under section 143(1)(a) in respect of disallowance under section 43B of the Income-tax Act, 1961--Nature of evidence to be enclosed with the returns in support of actual payment, wherever required

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..... t, 1961--Nature of evidence to be enclosed with the returns in support of actual payment, wherever required Circular No. 601 Dated 4/6/1991 Reference is invited to Circular No.581 dated 28th September, 1990 (See [1990] 186 ITR (St.) 2, issued by the Board in respect of prima facie adjustments under section 143(1)(a) and the scope of section 154. It was clarified in the said circular tha .....

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..... y way of contribution to any provident fund or superannuation fund or gratuity fund or any other fund for the welfare of employees; or (c) any sum referred to in clause (ii) of sub-section (1) of section 36; or (d) any sum payable by the assessee as interest on any loan or borrowing from any public financial institution or a State Financial Corporation or a State Industrial Investment Corporat .....

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..... ments under clause (a) is concerned, there should normally be no difficulty as the assessee can enclose the challan, etc., evidencing the payment. In case this is not possible for any reason, then he must submit along with the return of income, a certificate from an accountant, as defined in the Explanation to section 288 of the Act. The accountant should verify that the payment of tax, etc., ment .....

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