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of <h1>Audit Highlights Demand Register Errors in Tamil Nadu and Orissa; Urges Accurate Entries and Internal Checks to Prevent Issues.</h1> The circular addresses the improper maintenance of the Demand and Collection Register as highlighted in a past audit report. It identifies common issues such as the incorrect transfer of outstanding demands, missing or incorrect entry of demand notices and payment details, and errors in recording collections, particularly in Tamil Nadu and Orissa. The document emphasizes the importance of accurate and complete entries in this register to prevent errors in tax arrears and avoid unnecessary hardships for taxpayers. It instructs the implementation of an internal check system to prevent future lapses, warning of serious consequences for responsible officials.
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