nbspnbspINCOME TAX INSTRUCTION NO 149CBDT Dated March 3 1970 Sections Referred 1392 Statute Income  Tax Act 1961 IACs should maintain a list of salaried assessees in sensitive spheres of duty nbsp Please refer to para 3 of Shri RDShahs DO of even number dated 13270 on the subject 2 On a reconsideration of the matter the Board have now decided that the IACs should maintain a list of salaried assesses in sensitive spheres of duty who might be assessed in their respective jurisdictions It will be their duty to check the list from time to time and make sure that the notices us1392 are not only served in time but the assessments also are completed without delay nbsp nbsp