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of <h1>CBDT Instruction No. 633 Expands Scope of Tax Calculation Checks to Include All Orders with Specified Monetary Limits.</h1> Instruction No. 633 issued by the Central Board of Direct Taxes (CBDT) on November 6, 1973, addresses the scope of previous instructions regarding the checking of tax calculations by Income Tax Officers (ITOs). It clarifies that the instructions referenced, specifically Instruction No. 598 and Instruction No. 465, apply not only to assessment and reassessment orders but also to any other orders where the specified monetary limits are relevant. This ensures comprehensive coverage of the instructions across various orders involving significant monetary considerations.
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