https://www.taxtmi.com/circulars?id=10358 Proper maintenance of the Demand and Collection Register is required to ensure accounting accuracy and avoid hardship to assessees. Audit reported defects: incorrect carry forwards, omission of demand and payment particulars, failures in recording collections, and serial irregularities. These lapses can produce erroneous arrears and misstate collections. Officers must introduce effective internal checks to prevent recurrence; future lapses will lead to administrative action and will be reflected in officers' Confidential Character Reports. en-us Fri, 22 Aug 1975 00:00:00 +0530 Fri, 17 Jun 2011 18:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10358 Proper maintenance of the Demand and Collection Register is required to ensure accounting accuracy and avoid hardship to assessees. Audit reported defects: incorrect carry forwards, omission of demand and payment particulars, failures in recording collections, and serial irregularities. These lapses can produce erroneous arrears and misstate collections. Officers must introduce effective internal checks to prevent recurrence; future lapses will lead to administrative action and will be reflected in officers' Confidential Character Reports. Circulars Income Tax Fri, 22 Aug 1975 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10358