INCOME TAX

DOMS Circulars

DOMSCIRCULAR : 62

Date of Issue: 8.4.1992

Subject: Register of Demand and Collections of Advance Payment of Tax - Modification of - Instructions regarding -

Subject: Register of Demand and Collections of Advance Payment of Tax - Modification of - Instructions regarding -

Reference is invited to DOMS Circular No. 34 (F. No. 10/5/78--WS-DOMS) dated 4.5.1979 under which guidelines for making entries in the Register of Demand & Collections for Payment of Advance Tax (ITNS--122) were issued. These guidelines formed part of procedural instructions relating to section 209A of the Income-tax Act, introduced by the Finance Act, 1978.

2. The Direct Tax Laws (Amendment) Act, 1987 omitted sections 209A and 212, thus dispensing with the requirement of filling of statements/estimates of advance tax payable by the assessees. Consequently, only those cases will be entered in the D &CR where notices under section 210(3) are issued by the Assessing Officers. Such notices are to be issued only to the assessees, who had earlier been assessed to Income-tax, but have not paid any advance tax voluntarily during the relevant financial year. Where a revised notice u/s 210(4) is issued by an Assessing Officer or the amount of advance tax originally demanded by the Assessing Officer is reduced or increased in an intimation furnished by the assessee, it must be entered in this Register in the relevant columns against the relevant assessee.

3.1 The proforma of this Register (ITES--122) has been revised keeping in view the latest legal position and procedural needs. The revised proforma is enclosed.

3.2 Entries in this Register will be made only in respect of assessees to whom notices u/s 210(3) have been issued by the Assessing Officer.

3.3 Name and address in column (2) should be indicated legibly so that follow-up notion is taken without referring to the assessment records.

3.4 In columns (3) and (4) the assessment year and the income, taken into account for calculating advance tax, should be entered.

3.5 The amount of advance tax payable, as demanded in notice u/s 210(3), should be entered in column (5).

3.6 The serial number of the relevant case in this Register should be entered in columns (3) and (4) of the Control Register for advance payment of tax for the first year and relevant columns for subsequent years.

3.7 Where the demand raised u/s 210(3) is revised by the Assessing Officer u/s 210(4), the information regarding section of the Income-tax Act and the date of service of revised notice should be indicated in column (6).

3.8 Where an intimation is received from the assessee under sub-section (5) or sub-section (6) of section 210 the date of receipt of such intimation should be entered in column (7).

3.9 The additional amount of advance tax payable as per the revised notice issued by the Assessing Officer u/s 210(4) or an intimation furnished by the assessee u/s 210(6) should be indicated in column (8) with plus (+) sign preceding the amount.

The amount by which the original amount of advance tax entered in column (5) is reduced by an intimation furnished by the assessee mentioned in column (7) should be entered in column (8) with minus (-) sign preceding the amount.

3.10 The total tax payable viz., the original amount (column 5) plus the additions (column 8) or minus the reductions (column 8) should be entered in column (9).

3.11 Column (10) to (14) meant for recording collections and columns (16) to (19) designed to enter demand and Collection of penalty u/s 221 are self explanatory.

3.12 At the end of the year, the balance amount of the advance tax remaining to be paid should be noted in column (15). Similarly, the balance amount of penalty u/s 221 remaining unpaid should be indicated in column (20).

4. The available forms of this Register may be suitably modified in accordance with the revised format.

5. The above instructions may be brought to the notice of all the officers in your Region.

Yours faithfully,

Sd./-
D.N.S. Sinha
Director

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Sl. Name Base of Original P.A.N Amount Date of Section Date of

No and Tax and Revision Receipt Service

Address Assessment Intimation

of the

assessee

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1 2 3 4 5 6 7 8 9

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Collection Arrear 2nd Instalment Arrear 3rd Instalment

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Date Amount Date Amount Penalty U/s 221 Demand Collection

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Arrear as Remarks Date Amount Date Amount

on March

31st

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