Madhu Mittal (Director) 09 July 2021

Exhibit of postal track consignment and tds provisional and

exhibit of postal track consignment and tds provisional and 26AS

1.A registered legal notice was posted and “report track consignment” was got from the site of Indian Postal , in which it was stated “Item Delivery confirmed”

Date is written on its left corner 25.05.2021 (date of taking track “report track consignment” from the postal sight) and below at the end of report, it is written

“https://www.indiapost.gov.in/_layouts/15/dop.portal.tracking/trackconsignment.aspx”

Whether it is treated Original Document or Secondary Document ?

If Original, no problem, it can be exhibited. If not whether Certificate u/s 65 B Evidence Act to be submitted for getting this exhibited.

Or any other remedy?

2. TDS deducted, but no TDS certificate issued by borrower. So Provisional Form 16A was got from Income tax site.

On left upper side it is written this is provisional TDS certificate

Or right upper side it is written “https://services.tdscpc.gov.in./ser/tapn/prvsnlTdscer.xhtml

Below at the end of page is written:

*Kindly note this is provisional TDS certificate, Final TDS Certificate will be provided by Deductor

Below that on right hand side written date and time of getting this one from the Dept sight.

Whether it is treated Original Document or Secondary Document ?

If Original, no problem, it can be exhibited. If not whether Certificate u/s 65 B Evidence Act to be submitted for getting this exhibited.

Or any other remedy?

Form 26AS , Annual Tax Statement under Section 203AA of the Income Tax Act, 1961

See Section 203AA and second provision to Section 206C (5) of the Income Tax Act, 1961 and Rule 31AB of Income Tax Rules, 1962

The above can be got only from the sight of Income tax by the deductee assessee of Income tax Department sight.

Whether it is treated Original Document or Secondary Document ?

If Original, no problem, it can be exhibited. If not whether Certificate u/s 65 B Evidence Act to be submitted for getting this exhibited.

Or any other remedy?

Thanks with Regards, I have also posted at below thread as all learned persons not yet designed as experts, so other learned person can also guide on this forum who has yet to be designated as experts on this sight.

https://www.lawyersclubindia.com/experts/exhibit-of-postal-track-consignment-tds-provisional-and-26as-734121.asp

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4 Replies

G.L.N. Prasad (Retired employee.) 10 July 2021

Members can not post different issues in one thread as it is against discipline and classifying the issue involved/guided.

Confining to the first issue, you can file RTI Application and seek such service proof from the post office that accepted the envelope if you wanted to use delivery status as evidence in a court case. It amounts to primary evidence. (You can seek a copy of the delivery note with the signature of the receiving party)

Please post the other two queries in relevant fresh threads.

P. Venu (Advocate) 10 July 2021

As matter of abundant precaution, 65B certificate may be furnished.

G.L.N. Prasad (Retired employee.) 10 July 2021

Indian Evidence Act specifies as to what is a public record and the way to obtain the same as evidence. As all the three issues are with Public Authorities, you can obtain a certified copy under IEA or RTI and the documents must be admitted as evidence as they are public records.