Commissioners' charge-wise demand. - Income Tax - 1285/CBDT

INSTRUCTION NO. 1285/CBDT Dated : October 30, 1979 A statement showing the Commissioners' charge-wise demand raised during March 1979, vis-a-vis the demand raised during the financial year 1978-79 is enclosed. 2. It will be seen from the statement that the demand raised during March, 1979 works out to 30.33% of the total demand raised during the financial year 1978-79. In the following Commissioners' charges the demand raised during March 1979 exceed 25% of the total demand raised during 1978-79:- 3. The raising of substantial demand during the last month of the financial year results only in the addition of tax arrears as practically the whole of such demand does not even fall due for payment during the financial year. The absence of any recovery from such demand affected adversely the budget collections of the year. 4. It is therefore requested to impress upon the officers of your charge the need to plan their work in such a manner that assessments involving large demands are disposed of preferably by 31st December every year so that collections therefrom, to the extent feasible, can also be effected within the same year.