ITO required to check 5% of entries relating to arrear demand carried over to the new register.

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..... emand to new D CR and its verification/reconciliation is so planned that is completed by 15th June every year. It was also desired that a certificate to the effect that the arrear demand has been carried over to the new D CR and has been duly verified/reconciled should be sent by ITOs to the respective IACs concerned by the 30th June. In Board's letter No.385/81/76-IT(B) dated 7th September 197 .....

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..... required to test check 5% of the entries relating to the arrear demand carried over to the new register who is also overall responsible for carrying over correctly all the entries of arrear demand in the new D CR or arrear Ledger Account (ALA) where the arrears are being transferred to ALAs instead of new D CRs. This fact should be kept in view while undertaking the work. - Circular - Trade .....

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