Centralisation of directors' income tax cases requires reporting of assigned and unassigned cases to the Board by deadline. Instruction directing centralisation of income tax assessments of directors and senior executives with the Income tax Officers assessing the companies, permitting rotational centralisation covering at least one third of companies where full transfer is impracticable. Commissioners are required to report the number of such cases assigned to company assessing officers and the number remaining unassigned for the specified financial years, by a Board set deadline to monitor compliance.
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Provisions expressly mentioned in the judgment/order text.
Centralisation of directors' income tax cases requires reporting of assigned and unassigned cases to the Board by deadline.
Instruction directing centralisation of income tax assessments of directors and senior executives with the Income tax Officers assessing the companies, permitting rotational centralisation covering at least one third of companies where full transfer is impracticable. Commissioners are required to report the number of such cases assigned to company assessing officers and the number remaining unassigned for the specified financial years, by a Board set deadline to monitor compliance.
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