Entries of all demand columns of demand and collection register.

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..... d and collection register including the name and address of the assessee, permanent account number, date of assessment order, demand payable etc. in respect of the regular assessment made. As regards the demand outstanding at the end of the year it was stated that the same should be carried forward and entered by an Inspector or a Head Clerk in the part of the Demand and Collection Register of the .....

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..... rence to the old D CR, the Board has recently considered the question of making entry in the collection columns of the Demand and Collection Register. The posting in the collection columns is a very important function in as much as any omission or wrong posting is likely to lead to serious difficulties effecting the revenue adversely or initiating of recovery proceedings in cases where the assesse .....

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..... f collection in the D CR will initial each entry in ink i.e.if a challan contains separate figure of income-tax , surcharge and interest etc. each of these figures are required to be initialled separately. The Head Clerk /Supervisor should also initial each entry in a different ink in token of such verification. This procedure should also be followed in the CIT charges where Arrear Ledger Accounts .....

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