Chartered Accountants · Kolkata · Since 2007 +91 98305 33138gaurav@ggoenka.com

86. Records to be furnished to the Commissioner.-

(1) The Commissioner shall be furnished by the Appellate Tribunal with such of the records of the case as the Appellate Tribunal considers necessary for executing the Commission.

(2) Original documents shall be furnished only if a copy does not serve the purpose or cannot be obtained without unreasonable expense or delay.

(3) Delivery and return of records shall be made under proper acknowledgement.

Reference copy from the firm’s resource library, saved on 26 October 2026. Laws, rates and notifications change — for the current position on your matter, please talk to us. Back to the Knowledge Bank.