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    <title>Maintenance of Guard File</title>
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    <description>Mandates that VATOs/AVATOs maintain, for each financial year, three guard files: copies of all assessment orders; copies of objection and appellate orders cross referred to the originating objection; and a file of circulars/notifications/orders from HQ and relevant finance departments. ZDCs and ZJCs must ensure files are up to date and inspect them monthly.</description>
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    <pubDate>Tue, 26 Jul 2005 00:00:00 +0530</pubDate>
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      <title>Maintenance of Guard File</title>
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      <description>Mandates that VATOs/AVATOs maintain, for each financial year, three guard files: copies of all assessment orders; copies of objection and appellate orders cross referred to the originating objection; and a file of circulars/notifications/orders from HQ and relevant finance departments. ZDCs and ZJCs must ensure files are up to date and inspect them monthly.</description>
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      <pubDate>Tue, 26 Jul 2005 00:00:00 +0530</pubDate>
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