774/CBDT.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the issue of provisional certificate under section 197(3) of the IT Act, 1961, authorising deduction of tax at source at rates lower than that requiring in the case of dividends which are entitled to relief under section 80K of the I.T.Act, 1961. 2. Cases have come to the notice of the Board involving escapement of considerable income due to non-revision of the provisional certificate consequent .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 197(3) issued during the last four financial years. 3. A report may please be sent to the Board by 11th November, 1974 indicating therein: (i) the number of cases in which provisional certificates were issued under section 197(3); (ii) number out of (i) above in which regular assessments have been completed; (iii) number out of (ii) above in which the regularising of the provisional certi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X