"Departmentalised Accounting System for Direct Taxes Receipts and Refunds".

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.... Expenditure), New Delhi, has also written to all the State Governments on this subject vide Office Memorandum F.No.2(112)/176/sc/VOL-II dated the 2nd September, 1977, a copy of which is printed below. The procedure to be followed for accounting of tax deducted at source from the salary and other bills of the State Government, within the Income-tax Department by the Commissioners of Income-tax is indicated below:- (i) while the ZAOs have been assigned the task of obtaining cheques/demand drafts and supporting schedules etc. from the Accountants General in respect of the tax deducted at source by the State Governments and depositing such cheques/drafts with the focal point banks, the Commissioners of Income-tax concerned will also use their....

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....ned will also take up the matter with the Treasury Officers of the respective State Governments, on being informed by the ZAOs. However, if the said break-up is not received before the due date for the submission of the Additional Information Statement, the amount should be shown against a suspense head in the said statement after column 10(g) of the proforma circulated vide Board's letter F.No.370/76/74-IT(B) dated 15.3.75. The nomenclature of the suspense head is "Amounts deducted at source kept in suspense pending receipt of detailed classification". On receipt of the break-up of collections from the ZAO, the suspense head should be cleared by transferring the amount to appropriate heads/sub-heads of account. This suspense head may also ....