Proper maintenance of the Demand and Collection Register.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion was not paid to the maintenance of this register. The following are some of the defects frequently noticed:- (a) At the time of the opening of the new register, the demands outstanding in the old register were not correctly carried forward. (b) Particulars like the date of demand notice, date of service of the notice, the due date of payment, the extensions of time, if any granted, and t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on Register. As this register is the pivot around which the entire accounting system of I.T. Department revolves, it is of utmost importance that entries made therein are correct and complete in all respects. The lapses of the type mentioned in the Audit Report are likely to cause mistakes in the amount of arrears of tax to be carried over in the next year. Besides, the non-recording/in-cording of....