Summary assessment scheme enables summary completion of most tax returns without hearings, conditional on complete supporting documentation. The Summary Assessment Scheme requires that most assessments be completed summarily, with only objectively selected returns subject to scrutiny; summary processing depends on returns being correct, complete and accompanied by required accounts and evidence for rebates, reliefs and tax credits. Administrative steps include taxpayer education, streamlined receipt and registration procedures, and proper docketing of accompanying documents to protect papers and accelerate assessments in suitable cases.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Summary assessment scheme enables summary completion of most tax returns without hearings, conditional on complete supporting documentation.
The Summary Assessment Scheme requires that most assessments be completed summarily, with only objectively selected returns subject to scrutiny; summary processing depends on returns being correct, complete and accompanied by required accounts and evidence for rebates, reliefs and tax credits. Administrative steps include taxpayer education, streamlined receipt and registration procedures, and proper docketing of accompanying documents to protect papers and accelerate assessments in suitable cases.
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