Reclassification of government receipt heads mandates new account heads and requires using them on public challans. Instruction requires adoption of revised heads of Accounts for government receipts from the specified financial year, distinguishing a separate head for Corporation Tax and a separate head for taxes on income other than corporation tax. Departments must use the enclosed list of minor and detailed heads for transactions for that year, indicate those heads on public challans, and await further guidance on legacy surcharge heads that are not listed.
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.
Reclassification of government receipt heads mandates new account heads and requires using them on public challans.
Instruction requires adoption of revised heads of Accounts for government receipts from the specified financial year, distinguishing a separate head for Corporation Tax and a separate head for taxes on income other than corporation tax. Departments must use the enclosed list of minor and detailed heads for transactions for that year, indicate those heads on public challans, and await further guidance on legacy surcharge heads that are not listed.
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