823/CBDT.

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....n what was expected to be collected according to the rates of Surcharge (Union) applicable in those years. You were requested to take necessary action to ensure that collections for the financial year 1972-73 were properly accounted for under the two separate year 1972-73 were properly accounted for under the two separate heads "Advance payment of Income-tax" and "Surcharge (Union)". 2. For the....

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.... of India who has agreed that for the financial year 1972-73, only a limited representative sample test check of the challans may be carried out in important centres where most of the assessments are concentrated. Accordingly, the Commissioners of Income-tax, Bombay, Delhi, Gujarat, Kanpur, Madras and West Bengal have been requested to undertake a scrutiny of certain percentage of challans and cor....

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....nt made on and from 1.2.75. The following procedure should be adopted for this purpose. 5. where the challan does not show or incorrectly shows the classification into Income-tax and Surcharge in respect of advance tax payment under the head "0.21-Taxes on Income other than Corporation-tax" it should be correctly worked out and indicated on the challan itself, before posting the amount in the D....