Fixation of percentage for verification of TDS certificates.

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..... No. 1797 dt. 19.9.1988 and Instruction No. 1856 dt. 14.9.90, the Board had issued instructions that (in small percentage of the T.D.S. certificates presented to the Assessing Officer concerned should be verified by him with reference to the records of the I.T.O.(T.D.S.) concerned before giving credit for such tax deducted at source. The percentage of certificates to be subjected to such cross ver .....

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