Recordkeeping obligations require officers to personally enter current demands and certify carried-forward arrears with verification. Income-tax Officers must personally record particulars of current demands in the Demand and Collection Register; UDCs may fill non-demand columns in certain wards but officers must ensure accuracy. Carrying forward arrear demand is to be executed by Inspectors/Head Clerks/Supervisors in specified wards and by UDCs in Salary/Summary wards, with the official appending a signed certificate and printed name on the first page. A special squad led by a Head Clerk or Supervisor, constituted by the Inspecting Assistant Commissioner from his range, will verify and reconcile arrears and sign certificates; each ITO must test-check a sample and is overall responsible for correct carryover and verification.
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Provisions expressly mentioned in the judgment/order text.
Recordkeeping obligations require officers to personally enter current demands and certify carried-forward arrears with verification.
Income-tax Officers must personally record particulars of current demands in the Demand and Collection Register; UDCs may fill non-demand columns in certain wards but officers must ensure accuracy. Carrying forward arrear demand is to be executed by Inspectors/Head Clerks/Supervisors in specified wards and by UDCs in Salary/Summary wards, with the official appending a signed certificate and printed name on the first page. A special squad led by a Head Clerk or Supervisor, constituted by the Inspecting Assistant Commissioner from his range, will verify and reconcile arrears and sign certificates; each ITO must test-check a sample and is overall responsible for correct carryover and verification.
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