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of <h1>Instruction No. 1716: Update on Register Maintenance and Reopened Assessments Recording u/ss 143(2)(a) and 143(2)(b.</h1> Attention is drawn to Instruction No. 1716 regarding the maintenance of a register, which is to be kept for three years unless computer-printed Blue Books are available, in which case it should be maintained yearly. Clarifications are provided on the annexure to Instruction No. 1716, specifying that pendency from reopened assessments under sections 143(2)(a) or 143(2)(b) should be recorded in columns 10 to 13, and the expiration date for completing reopened assessments should be in column 12, not 11. These updates should be communicated to all relevant officers.
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