Random selection procedure for corporate scrutiny sets differential sampling by paid-up capital tiers and fixed periodic intervals. Random selection from Return Registers is required for corporate assessee scrutiny, with companies segregated into two paid up capital tiers, chronologically listed, and sampled at fixed intervals: every fourth case in the higher tier and every fifteenth case in the lower tier; this procedure supplements earlier instructions and must be notified to all concerned.
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.
Random selection procedure for corporate scrutiny sets differential sampling by paid-up capital tiers and fixed periodic intervals.
Random selection from Return Registers is required for corporate assessee scrutiny, with companies segregated into two paid up capital tiers, chronologically listed, and sampled at fixed intervals: every fourth case in the higher tier and every fifteenth case in the lower tier; this procedure supplements earlier instructions and must be notified to all concerned.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
