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    <description>Revision of minor and sub-heads for accounting receipts of Direct Taxes, adopted after consultation with fiscal accounting authorities and to take effect from the financial year 1978-79. Until formal amendments of the D&amp;CR proformae and refund register are made, officers must implement suitable interim changes so collections and refunds are reported under the modified heads. The Central Chief Accounts authority will send a revised detailed accounts proforma separately, and enclosed guidance notes explain the inter alia changes to be studied and applied to avoid accounting mistakes.</description>
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      <description>Revision of minor and sub-heads for accounting receipts of Direct Taxes, adopted after consultation with fiscal accounting authorities and to take effect from the financial year 1978-79. Until formal amendments of the D&amp;CR proformae and refund register are made, officers must implement suitable interim changes so collections and refunds are reported under the modified heads. The Central Chief Accounts authority will send a revised detailed accounts proforma separately, and enclosed guidance notes explain the inter alia changes to be studied and applied to avoid accounting mistakes.</description>
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