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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Income-tax Officers Must Resume Writing Demand and Collection Registers After Scheme Termination; Ensure Complete and Accurate Entries.</h1> Inspectors and Upper Division Clerks were previously authorized to write Demand and Collection Registers under the Functional Scheme. However, following the scheme's termination by Board's Instruction No. 714, the responsibility reverted to Income-tax Officers. Despite this change, some officers have not resumed this task. Immediate steps are required to ensure officers write these registers themselves. Additionally, it has been observed that entries in the registers lack complete information, such as full names, addresses of assessees, and details of demand notices and collections. Officers must be instructed to make comprehensive and accurate entries in the registers.