Inspectors/Upper Division Clerks to write Demand & Collection Registers. - Income Tax - 937/CBDT

INSTRUCTION NO. 937/CBDT Dated : March 18, 1976 Before the introduction of Functional Scheme, the Demand Collection Registers were personally written by the Income-tax Officers. However, in the Circles and Wards covered by the Functional Scheme, the Inspectors/Upper Division Clerks were allowed to write these registers. 2. The Functional Scheme has been scrapped by Board's Instruction No. 714 dated 21st August, 1974* and the Department has reverted to the old unitary system of working With the going of the Functional Scheme, the Income-tax Officers should have started writing the Demand and Collection Register themselves. But a study of such Registers Inspectors/Upper Division Clerks. In view thereof you will kindly take immediate steps to ensure that the Income-tax Officers themselves start writing the Demand Collection Registers. 3. It has also come to the notice of the Board that while making entries in the Demand Collection Register, full names and addresses of the assessees, date of service of demand notice and collection made are not recorded properly. Instructions may be issued to the Income-tax Officers working in your charge to make full and proper entries in the Demand Collection Registers.