CBDT Circular on Whether instructions issued in 1966 to bar person responsible for paying interest from taking cognizance of tax exemption or abatement certificate issued by ITO in favour of beneficial owner of securities held by banking companies, etc., on behalf of their constituents

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SECTION 193 l INTEREST ON SECURITIES Whether instructions issued in 1966 to bar person responsible for paying interest from taking cognizance of tax exemption or abatement certificate issued by ITO in favour of beneficial owner of securities held by banking companies, etc., on behalf of their constituents In Board’s Circular No. 2-P(XXXIV-4) of 1966, dated 16-5-1966, instructions…

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