Arrear demand entries to be captured on departmental software, printed in prescribed formats and updated annually on computers. Directorate of Income-tax (Systems) provided a software package and operational instructions for computerised entry, data capture and backup of Arrear demand entries. Assessing Officers must have arrear demand entries as on 1st April 1995 captured on computers immediately, using Computer Centres or outsourcing. Captured entries are to be printed in two prescribed AD & CR formats (original sequence and alphabetical by assessee). Collections/reductions may be recorded manually during the year and must be updated on computers at the beginning of the next April. This instruction supersedes the earlier Board instruction.
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Provisions expressly mentioned in the judgment/order text.
Arrear demand entries to be captured on departmental software, printed in prescribed formats and updated annually on computers.
Directorate of Income-tax (Systems) provided a software package and operational instructions for computerised entry, data capture and backup of Arrear demand entries. Assessing Officers must have arrear demand entries as on 1st April 1995 captured on computers immediately, using Computer Centres or outsourcing. Captured entries are to be printed in two prescribed AD & CR formats (original sequence and alphabetical by assessee). Collections/reductions may be recorded manually during the year and must be updated on computers at the beginning of the next April. This instruction supersedes the earlier Board instruction.
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