Procedure for issuance of recovery certificates.

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..... id and there were no arrears. The complaints have also pointed out that the information about the payment of advance tax demand was already available to the ITO long before the recovery certificates were issued since the details of advance tax payments and the fourth copy of challans evidencing such payments had been furnished in the return of income for the relevant year filed before the ITO. 2 .....

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..... of advance tax as also to expedite submission of the return of income; b) Where a return has been filed, he will verify the advance tax payment from the challans annexed to the return. In cases where the payments claimed in the return have not been posted in the D C register relating to advance tax in accordance with the procedure laid down in Instruction No.1225 [F.No.385/5/77-IT(B), dated 15 .....

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..... ct be started from the month of September itself so that action to recover advance tax in arrears wherever justified is taken well in time and there is no necessity to issue such recovery certificates. This will also help in reducing the infructuous arrears of advance tax. 3. The observance of instructions in para 2 above will avoid harassment to honest tax-payers in respect of the advance tax d .....

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