Demand and Collection Register must be maintained personally by income-tax officers with full assessees' details recorded. Income-tax Officers must personally maintain the Demand & Collection Registers following the abolition of the Functional Scheme, replacing the practice of having Inspectors/Upper Division Clerks prepare them. Officers must ensure complete and accurate entries, including assessees' full names and addresses, date of service of demand notices, and particulars of collections, with supervisory instructions issued to secure compliance.
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Demand and Collection Register must be maintained personally by income-tax officers with full assessees' details recorded.
Income-tax Officers must personally maintain the Demand & Collection Registers following the abolition of the Functional Scheme, replacing the practice of having Inspectors/Upper Division Clerks prepare them. Officers must ensure complete and accurate entries, including assessees' full names and addresses, date of service of demand notices, and particulars of collections, with supervisory instructions issued to secure compliance.
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