Use of paper and stationery - Income Tax - 602/CBDT

INSTRUCTION NO. 602/CBDT Dated : August 30, 1973 The Government of India has from time to time emphasised the need for observing strict economy in the use of paper and stationery. There is an imperative need for effecting utmost economy in administration so as tocurtail all but the most essential expenditure. Recently, the Chairman, Central Board of Direct Taxes had occasion to refer to the directions on the need to enforce economy in the use of paper and desired that these directions should be brought to the notice of all concerned for compliance. The steps to be taken for economising the use of paper and stationery are recapitulated below:- (i) correspondence and notes should be as brief as possible (ii) Where the matter permits and there is no need for a permanent record, business could be transacted more expeditiously and more effectively by telephone e.g reminders, routine requests etc. (iii) Both sides of the paper should invariably be utilised in writing and typing notes. This immediately reduces the requirements of paper by half. It would further reduce the bulk of files etc, and make less demand on storage space. (iv) Ordinarily,typing of notes letters etc. should be in single space. This would further reduce the requirement of paper pressure on storage space etc., by another half i.e to a quarter. (v) The inside cover of the notes part of files could be used for recording receipts and serial numbers where there are no notes written in regard to the receipts. 3. In the field offices, Commissioners, Additional Commissioners and Assistant Commissioners of Income-tax will keep a watch and secure strict compliance of these instructions by the offices under their control. 4. The above instructions may please be brought to the notice of officers working in your charge.