Section 6 in Collection of Income and the Incurring of Expenditure Rules
6. [ Signature or thumb-impression of the person to whom receipt is issued, to be obtained. [Substituted by G. O. Ms. No. 716, C. T. & R. E., dated the 29th June 1987.]
- Temporary or permanent receipt books, with receipts in counterfoil bearing printed machine numbers, shall be maintained. The signature of the person to whom the receipt is issued and in case such person cannot sign his name, his attested thumb-impression shall be obtained with date on the reverse on the duplicate of the receipt in token of having obtained the receipt.]
