Tax credit verification: simplified bank receipt-scroll checks and relaxed challan procedures to credit taxpayers for subsequent payments.

Extension of a relaxed procedure permits crediting taxpayers when the original receipted challan is missing by allowing verification from a bank's Receipt Scroll for payments made after the earlier cutoff. The instruction mandates strict entry and filing of challans in Daily Collection Registers/D&CRs, preservation and binding of receipt scrolls in CTUs/LTUs, maintenance of a Tax-Payment Verification Register for checks, local printing of prescribed forms with later central supply, and managerial oversight and inspection to clear pending missing-challan credit cases.

---

---

---