Non-traceable payment procedure extended to later payments, requiring assessee certification and enhanced register reconciliation and treasury verification. Extension of the relaxed procedure to later payments is ordered, subject to safeguards: the assessee must certify that the credited challan has not been used against another assessment year; and the special Register shall include four additional columns recording the DCR item number, whether Daily Collection reconciliation with Treasury figures was carried out, a Treasury reference where reconciliation was not done, and the Treasury Officer's verification report number and date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Non-traceable payment procedure extended to later payments, requiring assessee certification and enhanced register reconciliation and treasury verification.
Extension of the relaxed procedure to later payments is ordered, subject to safeguards: the assessee must certify that the credited challan has not been used against another assessment year; and the special Register shall include four additional columns recording the DCR item number, whether Daily Collection reconciliation with Treasury figures was carried out, a Treasury reference where reconciliation was not done, and the Treasury Officer's verification report number and date.
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