Changes in Daily Collection Registers and Refund Registers.

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..... the Daily Collection Registers ands Refund Registers pending formal amendments in their proformae. 2. Keeping in view the requirements of the revised heads of accounts and certain other recent developments, the following new formats of registers of Daily Collections and Daily Refunds have been designed:- (i) Register of Daily Collections-Income-tax other than TDS(Company); (Annexure I). (ii) Re .....

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..... ed for companies and non-companies assessees vide Annexure I & II. These will be used for recording payments by way of regular tax, advance-tax or self-assessment. One register appropriately designed under 3 sections may be used to record all such payments. Different registers on the same format for these types of payments may also be used, if necessary. For payment of self-assessment tax , howeve .....

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..... ssification of TDS collections, however, depends on the status of the recipient and not on the status of the person making the payment and deducting tax from such payment. Separate sections of the same register may, therefore, be utilised for recording TDS payments made by an assessee to (a) companies and (b) non-companies. The proforma of the DCR for recording TDS, from salaries introduced by DOM .....

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..... e light of the proforma at Annexure IV. For recording the collection of Interest tax, the entries may be made in the DCR for company assessees (Annex I) by suitably amending the columns in the manner required vide Annex IV. (v) Recording of Refunds Separate registers of Daily Refunds have been designed for companies and non-company assessees (Annexures V and VI). The formats follow, broadly, the .....

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..... are not received by 15th February, 1980, Commissioners should, get in touch with DI(RS&P) New Delhi so that if it becomes unavoidable, local printing may be undertaken. 6. Instructions regarding maintenance of the registers in the revised forms are enclosed. If any difficulties or doubts arise in this regard, they may be referred to the Board immediately for necessary clarification.
Circular, .....

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