Arrear demand reconciliation: central instruction mandates carryforward to new registers and certified verification with strict deadlines.

Directive requires carry forward of arrear tax demands into new D & CRs with verification and reconciliation by field officers within the prescribed timetable; payments recorded in challan counterfoils must be entered before migration. After completion, officers must certify to headquarters that all arrears as of the cut off have been carried forward and reconciled. The instruction also requires consistent reporting of arrear figures across statements with reasons for any variations, and mandates prompt acknowledgement and certification procedures for arrears transferred between charges, to be reported to the central unit.

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