ITO required to check 5% of entries relating to arrear demand carried over to the new register. - Income Tax - 1244/CBDT

INSTRUCTION NO. 1244/CBDT Dated : March 30, 1979 Reference is invited to Board's instruction No.1061 dated 25-5-77 on the above subject wherein, inter alia, it was desired that the work of carrying forward the arrear demand to new D CR and its verification/reconciliation is so planned that is completed by 15th June every year. It was also desired that a certificate to the effect that the arrear demand has been carried over to the new D CR and has been duly verified/reconciled should be sent by ITOs to the respective IACs concerned by the 30th June. In Board's letter No.385/81/76-IT(B) dated 7th September 1977 it was stated that each CsIT should furnish a similar certificate in respect of his charge to the Board by the 31st July every year. 2.The financial year 1978-79 is coming to an end and work of carrying forward the arrear demand to the new D CR and its verification/ reconciliation should be taken up in right earnest in the month of April 1979. You may accordingly plan the work so that this important item of work is completed in a couple of months. As usual the certificate to the effect that the arrears have been carried over to the new D CR and duly verified and reconciled should be sent by ITOs to the respective IACs by 30th June. A similar certificate may also be furnished to the Board by 31st July, 1979. 3. In this connection I would like to reiterate the fact that each ITO is required to test check 5% of the entries relating to the arrear demand carried over to the new register who is also overall responsible for carrying over correctly all the entries of arrear demand in the new D CR or arrear Ledger Account (ALA) where the arrears are being transferred to ALAs instead of new D CRs. This fact should be kept in view while undertaking the work.