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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>New Guidelines for Using Audit Reports u/s 44AB of Income Tax Act to Enhance Assessment Accuracy.</h1> The circular addresses the proper utilization of information from audit reports submitted under section 44AB of the Income Tax Act, 1961. It notes changes due to the Finance Act, 1999, which removed certain processing requirements under section 143(1)(a). Assessing Officers are instructed to identify defective returns, ensure audit reports are linked with returns, and scrutinize reports for credible information for assessments. A control register for tax audit cases is to be maintained, and quarterly progress reports must include additional details on tax audit cases. Compliance with these instructions is to be monitored by Supervisory Officers.
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