https://www.taxtmi.com/circulars?id=10081 Irregular end-of-year tax collections without a valid demand are prohibited and prior instructions to discontinue such receipts followed by quick refunds must be obeyed. Recurrence of unauthorised collections, including instances refunded immediately in the next financial year, has been noted. Income-tax Officers continue to be warned that making collections absent a valid demand will render them liable to disciplinary proceedings, and supervisors must ensure compliance with proper collection procedures to prevent year-end, legally unwarranted collection practices. en-us Thu, 23 Aug 1973 00:00:00 +0530 Fri, 17 Jun 2011 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10081 Irregular end-of-year tax collections without a valid demand are prohibited and prior instructions to discontinue such receipts followed by quick refunds must be obeyed. Recurrence of unauthorised collections, including instances refunded immediately in the next financial year, has been noted. Income-tax Officers continue to be warned that making collections absent a valid demand will render them liable to disciplinary proceedings, and supervisors must ensure compliance with proper collection procedures to prevent year-end, legally unwarranted collection practices. Circulars Income Tax Thu, 23 Aug 1973 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10081