TMI BlogInstruction no.123 modified.X X X X Extracts X X X X X X X X Extracts X X X X ..... d, themselves, make entries in the Demand and Collection Registers. 2. A question has been raised as to whether the Income-tax Officers should personally make entries of demand raised during the year only or whether they should also personally carry forward, to the Demand and Collection Registers of the next year, the demand that remains outstanding at the end of a financial year. 3. After a d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Supervisors, depending upon the availability of the officials concerned, in Companies, Central, Scrutiny and pre-dominantly Scrutiny Wards Districts. In Salary Circles, Summary and pre-dominantly Summary Wards/Districts, this work will be done by the UDCs. The official carrying forward the arrear demand should append a certificate on the first page of the Demand and Collection Register certifying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erk or the Supervisor should sign, after verification by the squad, the certificate of authenticity and reconciliation, in the Demand and Collection Register, of the brought forward arrear demand of each ITO's ward/District of that Range including mofussil Income-tax officers. The work of verification and reconciliation should be planned that it is completed by the 15th June in respect of the arre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itely completed in June every year. A certificate of the demand having been carried over to the new Demand and Collection Register and having been verified should be sent by each Income-tax Officer to the Inspecting Assistant Commissioner concerned by 30th June. - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxmanagement - t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|