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of <h1>Simplified Tax Credit Procedure for Missing Challans: Verify via Bank Scrolls, Address Cases Before March 31, 1979.</h1> The circular outlines a procedure for granting tax credit to taxpayers when the original challan is missing or untraceable. Initially applicable to payments up to March 31, 1972, this relaxed procedure has been extended to cover subsequent payments. A new simplified procedure involves verifying payments through bank receipt scrolls. Tax officials must maintain strict control over challan entries, and verification processes are detailed in the annex. Meetings within tax departments are encouraged to ensure compliance and reduce tax arrears. The document emphasizes improving public relations by addressing pending cases of missing challans before March 31, 1979.
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