Provisional assessment monitoring: mandatory computerized tracking, monthly joint pendency meetings, certification, and commissioner review. Directives require a computerised tracking system for provisional assessments covering bonds and bank guarantees and carrying forward differential amounts into returns; senior Technical and Audit Wings must hold monthly joint pendency meetings; Divisional Officers must certify in the Monthly Technical Report that provisional assessment registers are up-to-date; Commissioners must hold monthly review meetings with divisional and audit/technical officers, minute decisions, and review actions in the next meeting.