Procedure of issue etc. of refund vouchers.

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....primarily to prevent the issue and encashment of fraudulent Refund Vouchers. 2. On test check conducted by the Receipt Audit in 1983-84, it has been observed in the comptroller & Auditor General's Report for the year 1983-84 that the procedures laid down in the aforesaid circular are not being observed in following respects in most of the Income-tax Wards :- (a) Writing of Refund Vouchers : It ....

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....nt concerned is required to tally the amount paid with the office copy (first foil) of the Refund Voucher and also write the date of encashment in the space provided in the office copy. In regard to refund of Rs. 1000/- and above, the Income-tax Officer himself, on receipt of the third foil of the Advice note, has to tally the amount paid with the office copy of the Refund Voucher and also write t....

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....o fraudulent payment. The audit has pointed out that in 356 Wards out of 461 test checked by it, such a verification was not made. The Audit has further, pointed out that in 186 Wards, 12,587 paid vouchers issued during 1980-81 to 1982-83 for Rs. 259.97 lakhs were not available on record. 3. According to para 17 of the Directorate of O & M Services (Income-tax) Circular No. 39 dated 15.7.1980, th....