Instruction no.123 modified.

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....rk, the Income-tax Officers should, themselves, make entries in the Demand and Collection Registers. 2. A question has been raised as to whether the Income-tax Officers should personally make entries of demand raised during the year only or whether they should also personally carry forward, to the Demand and Collection Registers of the next year, the demand that remains outstanding at the end o....

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....d be done by Inspectors/Head Clerks/Supervisors, depending upon the availability of the officials concerned, in Companies, Central, Scrutiny and pre-dominantly Scrutiny Wards Districts. In Salary Circles, Summary and pre-dominantly Summary Wards/Districts, this work will be done by the UDCs. The official carrying forward the arrear demand should append a certificate on the first page of the Demand....

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....als of another IAC Range. The Head Clerk or the Supervisor should sign, after verification by the squad, the certificate of authenticity and reconciliation, in the Demand and Collection Register, of the brought forward arrear demand of each ITO's ward/District of that Range including mofussil Income-tax officers. The work of verification and reconciliation should be planned that it is completed by....