Accounting of direct tax receipts: clarifications mandate month-of-account stamps, central DCR entries and transfer accounting rules. Procedural clarifications require a Month of Account stamp on each challan (a combined stamp with the main-scroll date is allowed), distribution memos must list individual challan amounts, and Central DCR/CRDR entries are to be maintained (bound volumes acceptable). March challans up to the last main scroll are accounted in the same financial year despite delays. Transfer challans are to be accounted by the Designated Officer for reporting but excluded from the CIT's net collection figures; proforma accounts, segregation of transfers (intra-/inter-zone) and specified forwarding procedures must be followed. Classification controls, use of memo abbreviations, staff deployment and transition rules are prescribed.