Write-off of irrecoverable tax arrears prioritised; evacuee debts moved to ineffective registers and assessment variations must be explained.
Prioritise write-off of irrecoverable income tax arrears, especially evacuee debts to be moved to the ineffective portion of the D.C. Registers, and require that Proforma B submitted with Zonal Committee recommendations expressly state reasons for any significant variations between returned and assessed income.

Report submission obligation required; Commissioners must furnish review and actions and inform oversight committee promptly.
Commissioners are directed to submit without further delay the report responsive to the Board's earlier requisition and to communicate the results of their review and the corrective or explanatory action taken, so that the Board may inform the Government and enable prompt notification to the Public Accounts oversight committee; this instruction is marked most urgent.

Penalty calculation for registered firms: treat the registered as unregistered fiction only for tax computation, not total income.
Penalty under section 271 is computed by reference to tax avoided; the fiction treating a registered firm as unregistered under section 271(2) is limited to tax computation and does not permit redetermination of the firm's total income. Annuity deposit, being deductible from total income and not from tax, is not to be deducted when applying the fiction for penalty calculation for a registered firm.

Accurate reporting obligations require correcting statistical returns to ensure reliable information is furnished to Parliament.
Instruction directing departmental officers and Commissioners of Income Tax to ensure timely and accurate reporting of complaints and statistical returns, noting that belated reporting produced incorrect statistics previously furnished to Parliament and requiring corrective verification of reporting procedures to prevent recurrence.

Register of contracts remains required where section 297 applies despite non-applicability of section 299, sustaining statutory obligation.
Section 301 requires maintenance of the register of contracts for contracts to which either of two related provisions applies; exemption of one provision does not ipso facto exempt section 301. The register must be maintained if the requirement of the remaining triggering provision is attracted, even though the other provision is not applicable.