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    <title>Changes in Daily Collection Registers and Refund Registers.</title>
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    <description>Instruction prescribes new standardized formats for the maintenance of Daily Collection Register and Daily Refund Register for income-tax and related levies. Separate DCRs are specified for company and non-company collections for regular, advance and self-assessment tax; a unified TDS DCR covers salary and non-salary deductions with recipient-status classification. Formats include surtax, and provisions allow recording of expenditure and interest tax within amended DCRs. Registers serve as source and control records subject to audit; central printing and contingency local printing are provided, and implementation queries are to be referred to the Board.</description>
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    <pubDate>Wed, 26 Sep 1979 00:00:00 +0530</pubDate>
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      <title>Changes in Daily Collection Registers and Refund Registers.</title>
      <link>https://www.taxtmi.com/circulars?id=9290</link>
      <description>Instruction prescribes new standardized formats for the maintenance of Daily Collection Register and Daily Refund Register for income-tax and related levies. Separate DCRs are specified for company and non-company collections for regular, advance and self-assessment tax; a unified TDS DCR covers salary and non-salary deductions with recipient-status classification. Formats include surtax, and provisions allow recording of expenditure and interest tax within amended DCRs. Registers serve as source and control records subject to audit; central printing and contingency local printing are provided, and implementation queries are to be referred to the Board.</description>
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      <pubDate>Wed, 26 Sep 1979 00:00:00 +0530</pubDate>
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