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    <title>P.L.A. - Maintenance of</title>
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    <description>Change to the harmonised tariff permits a single current Personal Ledger Account for all goods manufactured by an assessee when the proper officer is the same, subject to compliance with the proviso to sub rule (i) of Rule 173G; multiple PLAs may be allowed at the licensee&#039;s request with transfer of credits. Deposits remain classified by major and minor heads, existing PLA numbering may continue, and debits must be entered sub headingwise to enable reconciliation and revenue compilation. Separate Accounts Code Directory instructions have been issued for computerisation.</description>
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