Advance tax notice entries under section 210(3) now required; revised register format prescribes demand, revision and collection entries. Entries in the revised Register of Demand and Collections are limited to assessees served with notices under section 210(3); the revised proforma must record legible name and address, assessment year and income, the amount demanded, control-register serial numbers, revisions under section 210(4), dates of intimations, and adjustment amounts with plus or minus signs. The total payable is recorded as original demand plus additions or minus reductions. Collections, penalty demands and collections are entered in their designated columns, and year-end balances of advance tax and penalty are noted in prescribed balance columns.
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Advance tax notice entries under section 210(3) now required; revised register format prescribes demand, revision and collection entries.
Entries in the revised Register of Demand and Collections are limited to assessees served with notices under section 210(3); the revised proforma must record legible name and address, assessment year and income, the amount demanded, control-register serial numbers, revisions under section 210(4), dates of intimations, and adjustment amounts with plus or minus signs. The total payable is recorded as original demand plus additions or minus reductions. Collections, penalty demands and collections are entered in their designated columns, and year-end balances of advance tax and penalty are noted in prescribed balance columns.
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