TaxTMI 
TaxTMI 
Procedure for transfer and acknowledgement of assessment records and arrear demand.
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....hrough it completely. Instructions were issued by the CBDT (Instruction No.1174 dated 16.5.1978) requiring the Commissioners receiving the arrear of taxes on transfer to ensure acknowledgement within one month of the receipt of the assessment records in order that the arrears of taxes are not shown both by the transferring and the receiving Commissioners. 2. In the absence of any detailed procedure for transferor assessment records and acknowledgement of arrears, the D.O.M.S. was asked to make a study and suggest a suitable detailed procedure ;which should be followed by all the Field Officials. The report received from the DOMS has been examined by the Board and it has been decided to follow the new procedure for transfer and acknowledgem....
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....mation to the transferee CIT or the IAC as the case may be. d) Folder to be maintained for transfer of records- General folder for transfer of all records should be maintained by the ITO for each year. Whenever any assessee makes a request for transfer of records and the ITO sends a letter for identification and consent of the transferee ITO, office copies of such letters and assessee's request for transfer will be kept in this folder and not in the file of the concerned assessee. If there is any delay in receipt of identification and consent, he should send reminders from this folder. After identification and consent of the transferee ITO is received and transfer memo is sent along with records, office copy of the transfer memo and furthe....
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..... This would make it easier to trace out the arrears (in the Demand and collection Register) which have to be deleted on the receipt of acknowledgement form. (c) Two columns are added in part C to indicate who has prepared and who has checked the Transfer Memo. While putting his signature the Head Clerk/Supervisor will verify that arrears and pending actions have been correctly entered. (d) Part D of the present transfer Memo meant for acknowledgement is to be detached. A separate acknowledgement Form (Annex IV-ITNS 110A) is prepared. The transfer memos are to be prepared immediately after the receipt of the consent. A transfer Memo is required to be prepared in all cases of transfers of records except in bulk transfer of cases discussed....
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....eree IAC/CIT. The official incharge of the Register in the office of the transferee IAC/CIT will keep a watch on the despatch of acknowledgement. In case of delay he will send reminders to the transferee ITO. 2.4 ACKNOWLEDGEMENT OF RECEIPT OF RECORDS In order to ensure prompt acknowledgment of records, the following procedure should be followed: (a) Immediately on receipt of records it must be diarised and put up to the ITO at dak stage after noting it in the Register (Annex.II) to be kept and maintained by the Head Clerk/Supervisor. (b) Instead of the present practice of acknowledging the records in part D of Transfer Memo a separate acknowledgement Form ITNS 110A (Annex IV) should be used for the purpose. It should be prepared in qua....
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.... station. In such cases it is difficult to prepare transfer memo in each and every case. Therefore, in bulk transfers a Transfer Memo should be prepared only where income returned/assessed in any of the three preceding years exceeds Rs.40,000. In other cases involving bulk transfer of records either within the same station or from one station to another, the procedure has been simplified. In such cases the procedure now to be followed is that the transferor ITO would send the assessment records through a special messenger along with the details of arrears and pending actions in the following proforma: The above proforma should be sent in duplicate to the transferee ITO with an intimation to the transferee CIT (in case of inter-charge tran....