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    <title>Centralised receipt counters for the purpose of 139(1).</title>
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    <description>Centralised receipt counters must be set up in Income-Tax offices where multiple Wards or Circles share a building to receive returns and related papers on behalf of all co-located Wards; documents collected at the centralised counter are to be sorted Ward-wise and forwarded to the respective offices. These counters should also receive papers during the lunch interval to avoid delay for assessees and their representatives, and officers are to implement these arrangements promptly.</description>
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      <title>Centralised receipt counters for the purpose of 139(1).</title>
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