Arithmetical accuracy of tax computations: officers must verify totals and reconcile returns before finalising assessments.

Arithmetical accuracy of computation of total income is the responsibility of the Income Tax Officer, who must personally ensure correct arithmetic checks. For full assessments the I.T.O. should record a concise reconciliation memo on the office copy reconciling returned and assessed income; for summary assessments the I.T.O. must verify returned income arithmetic before acceptance and check any assessment proforma before signing. Internal audit or designated audit officers must perform additional verification in higher value or company cases and the same checking regime applies to other taxes.

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