15.15.3 — CAM
CAM
Original Rule Text
CCA, CBDT will have information from three sources viz. TIN 2.0, Banks and RBI. 15.15.3 The source of reliable data regarding attributes of Challan shall be the CIN details provided by TIN 2.0 to O/o Pr. CCA, CBDT. CIN information provided by TIN 2.0 to O/o Pr. CCA, CBDT shall correspond to the tax credit given by TIN 2.0 to taxpayer, while Credit Notifications provided by RBI to O/o Pr. CCA, CBDT shall be actual tax receipts credited in the direct tax account of Government of India.