Procedure for giving credit to a tax payer.

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....ot in the file or it was not easily traceable was relaxed and made applicable to the payments of direct taxes upto 31-3-72. It was represented to the Board that the relaxed procedure proved quite useful in reducing the tax arrears and that the same should continue further. 2. The matter has been examined in consultation with the C & GA. It has been decided to extend the relaxed procedure to cover....

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....ssing challans to the barest minimum. The Tax-payment Verification Register (TVR) prescribed vide, Appendix I to the annex should be made available to the RAP for the purposes of checking. The IAC will also test check the entries in the said register at the time of vigilance/regular inspection. 5. The requirements of the TVR and the form of letter on Appendix-II to the Annex for about 2 years may....