705/CBDT.

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....uch embarrassing situations arose only because challans in respect of payments made were not available on the records. In some cases even the letters sent by the assessees intimating the dates of such payments remained unattended to. 2. Challans constitute the primary and most valuable evidence of the payments made by an assessee, and it is imperative to ensure that all the challans are placed ....

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....ries made in the Daily Collection Register. The second stage is that all the entries in the Daily Collection Register are compared with the postings in the Demand and Collection Register. This is normally done by an Inspector who puts his initials against each posting in the Demand and Collection Register. It serves twin purposes of verifying the following:- (i) that no collections have been po....

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....ly from Demand and Collection Register. If the prescribed procedure is scrupulously followed, the record of collection maintained by the Department will become upto-date, the scope of individual items of collection remaining unaccounted for will be minimized and the task of giving credits for prepaid taxes after verifying the collection from Daily Collection/Demand and Collection Register will bec....