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ITO required to check 5% of entries relating to arrear demand carried over to the new register.
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....and its verification/reconciliation is so planned that is completed by 15th June every year. It was also desired that a certificate to the effect that the arrear demand has been carried over to the new D & CR and has been duly verified/reconciled should be sent by ITOs to the respective IACs concerned by the 30th June. In Board's letter No.385/81/76-IT(B) dated 7th September 1977 it was stated tha....