Small Income Scheme compliance undermined where notices under section 143(2) persist; officers instructed to implement scheme in spirit.

A supervisory audit found repeated resort to formal notice procedures and full assessments in cases meant for the Small Income Scheme, undermining its aim to expedite low-value assessments and spare small assessees from routine summons or evidence production. Officers responsible for implementation are to be directed to apply the Scheme in both letter and spirit, avoiding unnecessary notices and in-person proceedings so departmental practice aligns with the Scheme's simplified, expedited settlement objective.

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