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    <title>Recovery certificates be issued before 31-3-79, Aid Sheets should be sent to the concerned assessees.</title>
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    <description>Issuance of recovery certificates before 31-3-79 must follow safeguards: send Aid Sheets to assessees and consider objections; verify prepaid taxes and effect appellate or rectification outcomes; where challans are delayed flag claimed but unverified payments and instruct TROs to withhold recovery until the assessing officer confirms the arrear; assessing officers must verify and cancel, modify, or confirm such certificates by 30th April 1979.</description>
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      <description>Issuance of recovery certificates before 31-3-79 must follow safeguards: send Aid Sheets to assessees and consider objections; verify prepaid taxes and effect appellate or rectification outcomes; where challans are delayed flag claimed but unverified payments and instruct TROs to withhold recovery until the assessing officer confirms the arrear; assessing officers must verify and cancel, modify, or confirm such certificates by 30th April 1979.</description>
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