Arrear demand consolidation: maintain assessee-wise ledger registers for specified taxpayer categories to centralise and monitor recovery. Requirement to consolidate outstanding income-tax demands assessee-wise for specified categories by maintaining a Ledger Folio/register recording name, full address, PAN and year-wise demand details from existing D & CRs; the register is additional to D & CRs and should be updated monthly, prepared manually except where under utilised computers may be used, with format at Chief Commissioner discretion.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Arrear demand consolidation: maintain assessee-wise ledger registers for specified taxpayer categories to centralise and monitor recovery.
Requirement to consolidate outstanding income-tax demands assessee-wise for specified categories by maintaining a Ledger Folio/register recording name, full address, PAN and year-wise demand details from existing D & CRs; the register is additional to D & CRs and should be updated monthly, prepared manually except where under utilised computers may be used, with format at Chief Commissioner discretion.
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