Control of the affairs determines whether a public company lacks substantial public interest, irrespective of director count.
Whether a public company is to be treated as a company in which the public are not substantially interested turns on control of the affairs of the company, not merely on the numerical strength of its board; a company with fewer than six directors is not automatically outside public interest, since control is distinct from day to day management.

Taxpayer assistance and prompt refunds: officers must proactively guide taxpayers and avoid delay in granting reliefs.
Income-tax officers must proactively assist taxpayers to secure entitled refunds and reliefs, avoid delay and not exploit taxpayer ignorance; they should advise on rights and procedures while ensuring assessees remain responsible for entries. Officers must promptly rectify mistakes, notify taxpayers of unclaimed mandatory exemptions or available reliefs, explain benefits of registration and defective application correction, refer revision-worthy cases to superiors, and report cases proper for statutory relief, all without compromising assessment and collection of legitimately due tax.