Advance payments of tax

I am directed to refer to Board's instructions No.101/69 dated the 27th August, 1969 on the above subject and to say that in para 2 therein it was stated that collection of advance tax, should be split up into two portions, one representing advance payment of income-tax and other representing advance payment of Union Surcharge and accounted for separately under distinct sub-heads "Advance payments of tax" subordinate to the minor heads "Income-tax" and Surcharge Union" respectively. As special Surcharge has been levied on Registered Firms under the Finance Act, 1969, the collection of advance tax under IV-Taxes, representing advance payment of Surcharge Special should also be accounted for separately under distinct sub-head "Advance payment of tax" to be opened under the minor head Surcharge(Special) under the major head "IV-Taxes on income other than Corporation Tax". Instructions for the opening of the sub-head "Advance payments of tax" under the minor head Surcharge(special) have already been issued by the Comptroller & Auditor General to the Accountant Generals. Action may please be taken to give effect to these instructions immediately.