Examination of the various defects noticed in the maintenance of D&CR including those pointed out by the Revenue Audit and communicated vide Board's letter dated 22-8-1975 - Income Tax - 899/CBDT

INSTRUCTION NO. 899/CBDT Dated : November 20, 1975 Section(s) Referred: 192 , Rule 30(1)(b)(ii) of IT Rule , Rule 32(1) of IT Rule , Rule 34 of IT Rule Statute: Income - Tax Act, 1961 I am directed to refer to Board's Instruction No. 717, dated 12-7-1974 and that issued vide Board's letter of even number dated 22-8-1975 on the above subject and to say that it has been decided by the Board that the scope of the test-check contemplated in para 2 of Board's Instruction No. 717* dated 12-7-1974, should be enlarged so as to cover the examination of the various defects noticed in the maintenance of D CR including those pointed out by the Revenue Audit and communicated vide Board's letter dated 22-8-1975 referred to above. 2. The proforma prescribed in Board's Instruction dated 12-7-1974 has accordingly been amended and the revised proforma is enclosed. The test-check contemplated in Board's Instruction No. 717* dated 12-7-1974 should be extended to cover the other defects in the maintenance of the D CRs. Such a test check should cover all the D CRs maintained in your charge and should be carried out by the respective I.A.Cs. The test check should, of course, be confined to a suitable percentage of entries recorded therein. 3. I am to request that report in the enclosed proforma may please be sent to the Board by 31st December every year as required in para 4 of Board's Instruction No. 717* dated 12-7-1974.