https://www.taxtmi.com/circulars?id=9407 Require ITO verification of filed returns and challan evidence before issuing recovery certificates for advance tax arrears and ensure payments are posted in the D & C register; if verification is incomplete by the sec.231 deadline, the recovery certificate must note the assessee's claim and the TRO should be asked to withhold coercive steps until the ITO confirms actual arrears. Periodic review from September is required; instructions apply prospectively from 1980-81 and retrospective verification for 1978-79 and 1979-80 must be completed by 30 September 1981. en-us Thu, 25 Jun 1981 00:00:00 +0530 Sat, 04 Jun 2011 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9407 Require ITO verification of filed returns and challan evidence before issuing recovery certificates for advance tax arrears and ensure payments are posted in the D & C register; if verification is incomplete by the sec.231 deadline, the recovery certificate must note the assessee's claim and the TRO should be asked to withhold coercive steps until the ITO confirms actual arrears. Periodic review from September is required; instructions apply prospectively from 1980-81 and retrospective verification for 1978-79 and 1979-80 must be completed by 30 September 1981. Circulars Income Tax Thu, 25 Jun 1981 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9407