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    <title>Ensuring timely issue and service of notice of demand and challans.</title>
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    <description>Timely issue and service of demand notices and challans is required to secure collection within the financial year; despite guidance to serve notices normally within a fortnight after assessment, delays of one to three months have occurred. Under the unitary system Income tax Officers must themselves maintain the Demand and Collection Register and record dates of issue and service. Periodic verification of that register and scrutiny of the Notice Server&#039;s register, together with test checks by Inspecting Assistant Commissioners, are mandated to ensure proper control over issuance, service and collection.</description>
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      <title>Ensuring timely issue and service of notice of demand and challans.</title>
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      <description>Timely issue and service of demand notices and challans is required to secure collection within the financial year; despite guidance to serve notices normally within a fortnight after assessment, delays of one to three months have occurred. Under the unitary system Income tax Officers must themselves maintain the Demand and Collection Register and record dates of issue and service. Periodic verification of that register and scrutiny of the Notice Server&#039;s register, together with test checks by Inspecting Assistant Commissioners, are mandated to ensure proper control over issuance, service and collection.</description>
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      <pubDate>Thu, 08 Jul 1976 00:00:00 +0530</pubDate>
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