Payment of self asessment tax-Part II of return. - Income Tax - 1396/CBDT

INSTRUCTION NO. 1396/CBDT Dated: May 26, 1981 Attention is invited to boards instructions N.1351 dated 5th September 1980 on the above subject. It was stated therein that returns of income in company cases with returned income of Rs.5000 or more and in non-company cases earmarked for scrutiny assessments should be checked with a view to seeing that the tax due on self-assessment has been paid. 2. Part II of each of the forms of the return of income from the assessment year 1981-82 has been notified to indicate at a glance, the total tax payable on the returned income and pre assessment taxes including the self-assessment tax paid by the assessee. 3. It is felt that checking of the figures with reference to part II of the return would facilitate detection of cases of non-payment of tax on self-assessment. The ITOs in your charge may therefore be asked to make use of Part II of the return of income for detecting cases of non-payment/short payment of self-assessment tax. 4. Please acknowledge receipt of this instruction.