Quarterly statement of I.T. Demand in Arrears revised; new proforma and source records effective next quarter. The proforma for the quarterly statement is replaced by the quarterly statement of I.T. Demand in Arrears, to be used from the quarter ending 31.3.78, and prescribed source records (Annexes II and III) are to be implemented from 1.4.78. The statement must show all outstanding demands-arrear and current-for corporation tax (excluding Super Profits Tax and surtax), Super Profits Tax and surtax, and income tax on non-company assessees, with separate entries for Annuity Deposit and EPT/BPT arrears, and is to be compiled pursuant to DOMS guidelines circulated by the Directorate.
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Quarterly statement of I.T. Demand in Arrears revised; new proforma and source records effective next quarter.
The proforma for the quarterly statement is replaced by the quarterly statement of I.T. Demand in Arrears, to be used from the quarter ending 31.3.78, and prescribed source records (Annexes II and III) are to be implemented from 1.4.78. The statement must show all outstanding demands-arrear and current-for corporation tax (excluding Super Profits Tax and surtax), Super Profits Tax and surtax, and income tax on non-company assessees, with separate entries for Annuity Deposit and EPT/BPT arrears, and is to be compiled pursuant to DOMS guidelines circulated by the Directorate.
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