Non traceable challans - demand - Income Tax - 611/CBDT

INSTRUCTION NO. 611/CBDT Dated : Spetember 7, 1973 Reference is invited to Board's Instructions No.28 dated 31st March,1969 which laid down the procedure to be followed in cases where either the challans were not in the files or they were not easily traceable. This procedure was applicable in respect of payments made prior to 1-4-67. By Board's Instruction No.178 dated 9th June, 1970 the above procedure was extended to the payments made upto 31-3-69. 2. It has been brought to the notice of the board that this relaxed procedure had proved useful in reducing the arrear demand and that better results may be achieved if the relaxed procedure is extended further to the pavements made upto 31-3-72. After examining the matter, the Board have decided, in consultation with the C AG, that the above relaxed procedure should be made applicable to payments made upto 31-3-72, subject to the following amendments to the Board's Instruction No.28 dated 31-3-69: i) The assessee should certify that the credit for which a certified copy of challan has been produced had not been taken against a demand relating to another assessment year. ii) In respect of each entry made in the special Register mentioned in para 3 of the Board's Instruction No.28 dated 31-3-69, the following additional columns should be opened:- Col.7. Item No. of DCR against which the receipt of money was recorded. Col.8 Whether the reconciliation of the total of the Daily Collection with the Treasury figures had been carried out. Col.9 If the remark under Col.8 is 'no', a reference should be made to the Treasury Officer for verification of the credit Col.10 No. and date of Treasury Officer's verification report. 3. These instructions may please be brought to the notice of all the officers working in your charge.