The incorporation of the Company is governed by Section 7 of the Companies Act, and it states that the Registrar issues the incorporation certificate in the format as prescribed under the Act, which shall have a distinct identification number for the company.
On the basis of the TDS certificate, the taxpayer can claim the credit and the refund (if there is any) TDS certificates can be used to check the details of the TDS amount deposited with the Government by comparing it with Form 26AS.
Objective behind RCM In some situations, creating liability on the supplier is not feasible; therefore, the government has reached to way out for this issue with the Reverse Charge (RC) tagline, which is often called 'RCM'.
Before summing up, the writer would like to highlight a pertinent point that encumbrance certificates come under state government domain, usually issued in a regional language only.