Entries of all demand columns of demand and collection register. - Income Tax - 1263/CBDT

INSTRUCTION NO. 1263/CBDT Dated : June 7, 1979 Reference is invited to Board's letter No.385/81/76-IT(B), dated 29th April, 1976 where in it was stated that the Income-tax officers should personally make entries of all the demand columns of the demand and collection register including the name and address of the assessee, permanent account number, date of assessment order, demand payable etc. in respect of the regular assessment made. As regards the demand outstanding at the end of the year it was stated that the same should be carried forward and entered by an Inspector or a Head Clerk in the part of the Demand and Collection Register of the next year meant for writing 'Arrear Demand '. The Inspector or Head Clerk carrying forward the arrear demand should append a certificate on the first page of the Demand and Collection Register certifying that all the entries of arrear demand have been duly carried over by him from the Demand and Collection Register of the preceding year. He should also write his full name below the certificate while appending his signatures. The Income-tax Officer should, however, test check 5 to 10% of such entries and initial these entries in the old Demand and Collection Register and not in the new Demand and Collection Register as stipulated in Board's letter dated 29th April, 1976 referred to above. 2. Apart from the change regarding the test check of entries, by the ITO, of arrear demand with reference to the old D CR, the Board has recently considered the question of making entry in the collection columns of the Demand and Collection Register. The posting in the collection columns is a very important function in as much as any omission or wrong posting is likely to lead to serious difficulties effecting the revenue adversely or initiating of recovery proceedings in cases where the assessee may have already paid the tax. It is therefore, essential that the postings of collection are correct and complete in all respects and with that end in view there is need to build in sufficient internal checks and controls. Taking into account these considerations, the Board has decided that all entries in the collection columns of the Demand and Collection Register should be made by a Tax Assistant (Wherever he is available in an ITO's Ward/District) and checked by the Head Clerk or the Supervisor. If a Tax Assistant is not available in an ITO's Ward/District, such entries should be posted by a UDC and checked by the Head Clerk or a Supervisor. The entries will be checked with the help of the Transfer Memos received from the DCUs/LTUs. The Tax Assistant or the UDC making the entries of collection in the D CR will initial each entry in ink i.e.if a challan contains separate figure of income-tax , surcharge and interest etc. each of these figures are required to be initialled separately. The Head Clerk /Supervisor should also initial each entry in a different ink in token of such verification. This procedure should also be followed in the CIT charges where Arrear Ledger Accounts are being maintained for the arrear demand. 3. In order to keep a record of the officials responsible for posting and checking the collection entries, it is desired that on the first or second page of the demand and Collection Register, a record should be maintained of the full name of the Tax Assistant/UDC/Head Clerk/Supervisor his period of posting during the relevant financial year on that work and his specimen initials. 4. Separate column for making initials would be prescribed in the proforma of the D CR in future. Till such time initials will be made soon after the figure of collection has been entered in the relevant column in the D CR.