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of <h1>New Income Tax Register Formats Implemented: Separate Records for Companies and Individuals, Effective April 1980.</h1> The circular outlines changes to the formats of Daily Collection Registers and Refund Registers for income tax, effective April 1, 1980. Separate registers are introduced for company and non-company assessees, covering regular assessments, advance tax, self-assessment tax, and tax deducted at source (TDS). New formats are provided for recording collections of income tax, surtax, expenditure tax, and interest tax, with specific sections for different types of TDS. Separate registers for refunds are also designed. The revised formats aim to streamline accounting and statistical reporting, with instructions for maintenance and audit inspections included. Forms will be centrally printed and distributed.
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