Para 8.16.1 — CAM

8.16.1 The income tax recoveries will be effected from the bills paid by treasuries/State Government Pay and Accounts Officers/other State Government departmental offices rendering compiled accounts to the AG. They shall be classified under the Minor head "TDS Suspense" below the Major head "8658 Suspense Accounts" in the State Section of accounts. The credit to this head has to be afforded by transfer credit at the time of recording pay order, as per the provisions of Article 19 of Accounting Rules for Treasuries, 1992. These offices should also maintain details of credit to the suspense head as above under the various major, minor and detailed heads of account relating to deductions of income tax at source like "0020","0021", etc.