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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income-tax Officers Must Personally Enter Current Demands; Arrear Entries Verified by June 30 Under Modified Instruction No. 123.</h1> The circular modifies Instruction No. 123, detailing procedures for Income-tax Officers regarding entries in the Demand and Collection Registers. Officers must personally enter current demands, while UDCs can fill other columns. Arrear demands are to be carried forward by Inspectors or UDCs, with a certificate of completion by May 15. Verification and reconciliation of arrear demands will be conducted by a special squad, led by a Head Clerk or Supervisor, to be completed by June 15. Income-tax Officers must test-check 5% of arrear entries, ensuring accuracy, with completion and certification by June 30.
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