=> Demand & Collection Register:
1. Serial Number
2. National Tax Number
3. Name and address of assesses
4. Assessment year
5. Returned income
=> DEMAND
a. Assessed Income & Taxable Income
b. Super Tax on Companies
c. Super Tax on registered firms
d. Tax on Income of Individuals, AOPs
e. Surcharge u/s 205
f. Gross Demand (to be reduced by demand under section 60)
=> Pre-Assessment Payments
a. Section 50
b. Section 53, 161
c. Section 54
=> Adjustable amount
a. Section 53 (4), 87
- Net demand or refund
- Assessed under Section 161
- Date of issue of demand notice
=> Collection
a. Super Tax on companies
b. Income Tax on companies
c. Super Tax on Companies
d. Tax on income of Individuals, AOPs etc
e. Surcharge
- Date of collection in daily collection register
- Number on daily collection register
=> Misc Demand
a. Additional tax
b. Penalty
c. Section __