https://www.taxtmi.com/circulars?id=9258 ITOs must carry forward arrear demand entries to new Demand & Collection Registers or Arrear Ledger Accounts, verify and reconcile those entries, and send certificates to respective IACs confirming that the arrears have been carried over and reconciled; CsITs must forward similar certification to the Board. ITOs are also required to test-check a sample of transferred arrear entries to ensure correctness of the carryover and reconciliation. en-us Fri, 30 Mar 1979 00:00:00 +0530 Fri, 03 Jun 2011 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9258 ITOs must carry forward arrear demand entries to new Demand & Collection Registers or Arrear Ledger Accounts, verify and reconcile those entries, and send certificates to respective IACs confirming that the arrears have been carried over and reconciled; CsITs must forward similar certification to the Board. ITOs are also required to test-check a sample of transferred arrear entries to ensure correctness of the carryover and reconciliation. Circulars Income Tax Fri, 30 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9258