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of <h1>Income Tax Department Issues Procedure for Disposal of Obsolete Refund Voucher Books; Ensures Secure Destruction and Recordkeeping.</h1> The circular outlines the procedure for disposing of obsolete refund voucher books within the Income Tax department. Partly used books are to be preserved by Income Tax Officers (ITOs) for reference, with unused vouchers stamped 'Cancelled.' Completely unused books should be returned to IACs/ITOs (Administration) and then sent to the Commissioner of Income Tax. The Commissioner's office is responsible for collecting, recording, and destroying these books by fire, under supervision, to prevent misuse. A register must document the destruction, and a certificate confirming the destruction must be provided. Officers are instructed to acknowledge receipt and disseminate these instructions.
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