Classification of advance tax payments requires concurrent challan bifurcation into income tax and surcharge and register maintenance. Concurrent checking of advance tax challans is mandated: where challans omit or misstate the bifurcation into Income-tax and Surcharge (Union) staff must compute and stamp the challan with Total, Income-tax and Surcharge, include signatures of the entering clerk and a checking supervisor, and record corrected entries daily in a separate register to be totaled monthly and made available for audit reconciliation.
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.
Classification of advance tax payments requires concurrent challan bifurcation into income tax and surcharge and register maintenance.
Concurrent checking of advance tax challans is mandated: where challans omit or misstate the bifurcation into Income-tax and Surcharge (Union) staff must compute and stamp the challan with Total, Income-tax and Surcharge, include signatures of the entering clerk and a checking supervisor, and record corrected entries daily in a separate register to be totaled monthly and made available for audit reconciliation.
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