Acknowledgment receipts must bear full ink signature and office stamp, with clerks recording papers filed and supervisors verifying compliance monthly.
Receipts must bear a full handwritten signature in ink and the office stamp; initials in pencil or illegible marks are unacceptable. For divided warrants and important documents, the receipt clerk must record the number of papers filed. Inspecting Assistant Commissioners should inspect receipt and despatch cells regularly to verify compliance.

Assessment workload management: directive to prioritise disposal of pending revenue-yielding and company cases within a specified month.
The Board directed IACs to ensure ITOs prioritise disposal of pending revenue-yielding assessments in January 1974, prepare by 15 January 1974 lists of high-income and two-year-pending company cases for personal discussion and guidance, aim to finalise those cases by end-January 1974, and submit a report on action taken and progress by 5 February 1974.

Partition claim procedure: Income tax Officer must issue and communicate a partition order to preserve the right to appeal.
The Income tax Officer must, after enquiry and notice to family members, pass a formal order recording whether there has been total or partial partition of joint family property and communicate that order to the assessee, because the determination is appealable and an uncommunicated file note would negate the right to appeal.

Personal recheck requirement for wealth, gift and estate assessments triggers officer review where thresholds or large refunds arise.
The Board requires specified officers to personally recheck tax calculations in higher-value Wealth-tax, Gift-tax and Estate Duty cases and where tax computations result in refunds exceeding the Board's specified refund threshold. Wealth-tax officers must recheck when net wealth surpasses the high-value threshold; Gift-tax Officers must recheck when the taxable gift meets the stated threshold; and the Assistant Controller of Estate Duty must recheck where the principal value of the estate attains the prescribed threshold. These instructions amend earlier Board guidance and must be communicated to all officers.

Double taxation agreement inoperative; post-conflict assessments governed by relief under section 91 for India-Pakistan/Bangladesh cases.
The 1947 Agreement for avoidance of double taxation between India and Pakistan is no longer operative for assessment year 1972-73 and subsequent years in relation to Pakistan and Bangladesh; for those years residents of India liable to tax in Pakistan or Bangladesh are entitled to relief only under section 91. The 1947 Agreement continues to apply to assessment years prior to 1972-73, including reopened assessments, with its Schedule and abatement mechanisms remaining applicable for those earlier years.

Time-limit for s.269D proceedings: generally complete within two years; delays require recorded reasons and supervisory review.
No statutory time-limit exists for proceedings under Chapter XXa initiated by notice under section 269D; the Board directs expeditious completion, ordinarily within two years, and requires recording of reasons for delays with Commissioner review of their validity, and that Competent Authorities be instructed to ensure compliance.

Composition fees for tax technical offences must be fixed case-by-case considering gravity, amount involved and default period.
Composition fees for technical offences under section 276 should not follow any prescribed standard scale; each compounding should be decided on merits and the fee fixed in light of all circumstances, notably the gravity of the offence, the amount involved and the period of default.

Appellate procedure: appeals must be kept pending and filed regardless of revenue effect pending High Court reference.
Directs Commissioners to instruct the Appellate Assistant Commissioner to keep appeals pending where a Tribunal Bench decision was not accepted and a High Court reference has been filed, noting the issue may recur despite small revenue in individual cases. Clarifies that if AAC/ITAT disposed appeals following the adverse Bench decision, appeals or references should still be filed to keep the question open, and that the usual monetary limits in prior instruction No.442 will not apply-appeals/references must be filed irrespective of revenue effect.

Circulation of judicial judgment under Section 277 directs departmental dissemination and awareness for income tax officers.
The Instruction directs circulation of a High Court judgment concerning Section 277 of the Income tax Act and requires that the enclosed judgment be brought to the notice of all officers to ensure departmental awareness and procedural compliance.