INCOME TAX

INSTRUCTION NO. 1980/2000

 Dated: March 3, 2000

Subject:- Proper storage of refund books.

The Board have noted with concern that in certain cases; the refund vouchers are not kept in safe custody, not adhering to the procedure prescribed in the Manual of Office Procedure (Vol. II Part A) 1982 and in instruction issued by the Board (Instruction No.1891 dated 31.12.1991) in this behalf.

2. The Board would like to reiterate that the proper record of issue and utilization of refund vouchers should be maintained and the refund books containing used or blank refund vouchers must be kept in safe custody. It should also be ensured that at the time of change of the incumbant of an office (due to transfer, retirement or and other reason) proper handing over of the refund books has taken place.

3. This may be brought to the notice of all officers of your region for strict compliance.

F.No.212/34/2000/ITA.II

(Kamlesh C. Varshney)
Under Secretary to the Govt. of India.