Trust exemption scrutiny: centralise review of exemptions and avoid undue delays in issuing refunds or exemption orders.

All trust cases must be reviewed following the Finance Act amendments, centralising handling under one or more designated officers according to workload, or assigning dispersed cases to the senior Income Tax Officer in each place; thorough scrutiny is required while ensuring no undue delay in issuing refunds or exemption orders under the charitable-giving exemption provision, and Commissioners of Income Tax must implement these directions immediately.

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