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Rule 25
Provision Relating To Certification Of Purchase And Sale Account
In certifying the purchase and sale account by the Tax Officer pursuant to Sub-section (3) of Section 16 of the Act, he has to certify it as follows:-
(a) If the tax-payer makes an application to the office for certification of the purchase and sale account,
(b) During tax inspection or examination period,
(c) During inspection period
(a) If the tax-payer makes an application to the office for certification of the purchase and sale account,
(b) During tax inspection or examination period,
(c) During inspection period