1897/1992.

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....tion Plans for several years. In this context, proper control over arrear entries assumes great importance. The Conference of the CCsIT & CsIT held in June, 1992 had suggested that instructions should be issued regarding the bunching together of all the entries of outstanding demand pertaining to each assessee. The intention is to prepare a "Ledger Folio" for each assessee against whom there is....

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....er should maintain a register in which one or more pages may be allotted to each assessee. In this register, the name of the assessee, full address, the PAN and the details of all demand outstanding year-wise should be written from the existing D & CRs. The idea is that the demands pertaining to each assessee are brought together at one place so that it would help the assessing officers in monitor....