Instruction to commissioners of income tax for steps to be taken after receipts instructions of modified procedures - Income Tax - 527/CBDT

INSTRUCTION NO. 527/CBDT Dated : March 17, 1973 Sometimes the Board issue Circulars which either lay down new procedures or modify the existing procedures and which have an important bearing on the working of the I.T. Officers in the field. It is, therefore, necessary that an organised effort should be made to see that the new or revised procedures are fully understood by the I.T. Officers and the members of the staff and, further, that they are duly implemented. 2. For this purpose, the Board desires that when such circulars are issued, each Commissioner of Income-tax should hold a meeting with his Inspecting Asst. Commissioners in which these Circulars should be discussed and the course of action for implementing them decided. Therefore, each Inspecting Asst. Commissioner should hold meeting(s) with his I.T. Officers and the concerned members of the staff in which the Inspecting Asstt. Commissioner should also undertake a monthly or of the new or the revised review procedures and give necessary instructions regarding their proper implementation. Each Inspecting Asstt. Commissioner should also undertake a monthly or quarterly (as may be decided by the Commissioner) review in order to ensure that the new or revised procedures are propely followed and any difficulties in the implementation thereof get located and solved. 3. For the sake of facility, such Circulars will be marked with triple asterisks in future.