Clarification with regard to Instruction No.1716. - Income Tax - 1722/CBDT

INSTRUCTION NO. 1722/CBDT Dated: August 14, 1986 Attention is invited to Board Instruction No. 1716 dated 23.6.1986 on the above subject. 2. In para 1 of the instruction, it has been mentioned that this register is to be maintained for a period of three years. It is, however, clarified that in the charges where computer printed Blue Books are made available, this register is to be maintained on yearly basis while in other charges, the same register will be continued for a period of three years. 3. From the annexure to Instruction No. 1716, it would appear that when an assessment is reopened u/s 143(2)(a) or 143(2)(b), the pendency arising therefrom is also required to be denoted in columns 4 to 8. However, it is clarified that such pendency has to be reflected in columns 10 to 13. Similarly the date of expiry of the limitation for the completion of the reopened assessment has to be indicated in column 12 and not in column 11 as shown in the annexure. 4. These changes may please be brought to the notice of all the officers working in your charge.