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Income Tax Office Manual, Part-III

যেসব দলিলের সার্টিফাইড কপি দেয়া যাবে

আযকর ম্যানুয়াল, পার্ট-৩ এর অংশ-৯ এ কোন কোন দলিলের সার্টিফাইড কপি দেয়া যাবে তার তালিকা রয়েছে যা নিম্নে উল্লেখ করা হলো। তবে ধারাসমূহ আয়কর আইন, ১৯২২ এর যা বর্তমান আইনের কত ধারা তা ম্যাচ করা হয়নি।

Grant of Copies.—Copies of papers in assessment and miscellaneous records should be granted only to the assessee to whom they relate or to some person duly authorised by him in this behalf. One copy of assessment order, order under Section 25-A, order under Section 26-A and order of penalty under Section 28, should be supplied to the assessee free of charge as soon as the order is passed, and extra copies of any order passed under any section of the Act as well as copies of papers filed by the assessee should be issued in accordance with the general rules made for the issue of copies of papers in judicial records.

The date of the receipt of an application for a copy, the date on which the copyis ready and the date of delivery of copy to the applicant should be noted on the backed of the copy, and on the back of the application which, after issue of the copy, should be placed in the miscellaneous record of the assessee.

A register of applications for copies should be maintained in the form prescribed for the purpose.

Inspection of Assessment Records— Assessee’s Right of .—The assessee has no right to inspect his assessment file either in person or through a representative. There may be cases in which it would be unreasonable to refuse the assessee or his representative access for the purpose of reference to original documents filed in the case of which the assessee is entitled to have copies, specially if they are very bulky, (e.g., balance sheets), or such that a copy would not serve the purpose completely. The Commissioner, Appellate Commissioner, Inspecting Commissioner and the Deputy Commissioner of Taxes have full discretion, when any proceeding is actually going on, to allow the assessee or his duly authorized representative to inspect in their presence any paper of which the assessee is entitled to have a copy.