TMI Blog823/CBDT.X X X X Extracts X X X X X X X X Extracts X X X X ..... cording 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 purpose of certification of the net pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nancial 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 correctly bifurcate the payments into Incom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Daily Collection Register and Demand Coll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilities may also be provided to the Receipt Audit Parties who may be deputed by the Accountants General for the conduct of the test-check of classification. 9. These instructions may please be immediately brought to the notice of all the officers working in the charge. - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxmanag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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