823/CBDT.

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....s 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 purpose of certification of the net proceeds of Taxes on I....

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.... 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 correctly bifurcate the payments into Income-tax and Surcharge (....

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....dopted 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 Daily Collection Register and Demand & Collection Register of the ....