Administration Manual - B.E.S.T. Undertaking.

170
The Clerk deals with the work of tax collected at source (TCS) on sale of
scrap. This Clerk keeps the record of amount of TCS on sale of scrap on the basis
monthly statement received from Scrapyard Section, Oshiwara Depot. The amount of
tax collected is credited to Account 210, Surcharge on TCS to Account 211 and 2%
Education Cess to Account Code 209. This Clerks takes the ledger printout of the
above Account Codes and compare it with the monthly statement received from
scrapyard section. This Clerk is feeding the related data of the bidder in the computer
such as Name and Address, Pan No. of Contractor, amount of scrap, Percentage of
TCS etc. The amount of TCS during the month is remitted to Income Tax Authority
on or before 7 th of next month. This clerk issues half yearly TCS Certificates to the
concerned bidders. Earlier the TCS Return was required to be filed semi-annually but
since 1 st April 2005due to introduction of VAT, e-TCS Return is required to be filed
after end of each quarter. (Quarterly e-TCS Return) with NSDL on CD. This Clerk
also assists the Sales Tax Supervisor.
JE Section:
CLERK NO.1 : This Clerk deals with the work of passing monthly JE on the
basis of JE advices received from various Departments.
1) Computer feeding of monthly J.E.
Source Departments
a) Labour Financial Statement O.A. Commercial (Accounts Dept.)
b) Material - Issue/Return - “ -
c) Cost Statements - Gen & Bldg., - “ -
Supply & Transport
d) Refrigerator - Hire charges. SCAS, (PS to GM,CWO,CMO &
DEMTS)
e) Bills Receivable Allocation OAOB( Accounts Dept.)
f) Local Purchase Allocation AOMM
g) Contra Bills - South & North Consumer (South & North)
h) Electric Supply Earnings Consumer (South)
i) Ex-Employees Dues & Recovery - Cash Department
Supply, Traffic, Admn.
j) Ex-employees Reverting- Supply, Traffic,Admn. Cash Department
k) Traffic Earning & Ferry Service. Traffic Dept.
l) Retention from P.S. EDP
m) Paysheet Earning Allocation - Employees & EDP
Officers.
n) Service Cable charges - South & North DECS & DECN
o) Provident Fund OSPF
p) LTA & Encashment (weekly) EDP
q) Paysheet Earning Allocation (op.28) EDP
r) DEA on Earning SCAS
s) Cash Receivers Excess/shorts (North & South) SCS & SCN
t) Receipts from Banks (South & North) SCS & SCN
u) ICICI Bank Collection SCS
v) Canara Bank Collection SCS
w) Grainshop Reconciliation Statement AOMM