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    <title>749/CBDT.</title>
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    <description>Tax Recovery Officers and Inspectors may collect cash from defaulters but must strictly follow the Compilation of the Treasury Rules for receipt, accounting and remission of Government monies. Commissioners must ensure TROs call in Form T.R. 5 Receipt Books, reconcile receipts with cashbooks, record a verification certificate, and perform monthly verifications and surprise checks; T.R. 5 books must be counted and the count recorded before use. In case of defalcation, Chapter 2 of the General Financial Rules applies.</description>
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