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[Cites 0, Cited by 0] [Section 36(4)] [Section 36] [Entire Act]

Union of India - Subsection

Section 36(4)(b) in Income-Tax (Certificate Proceedings) Rules, 1962

(b)Where the person in whose name the share may be standing fails to deliver the share certificate or other document of title to the Tax Recovery Officer within the time stipulated by him, or within such further time as may be allowed by him, the Tax Recovery Officer may take steps to obtain a duplicate of the share certificate or other document of title as if the share certificate or other document of title had been lost or destroyed.