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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Board Revises Summary Assessment Scheme: New Income Limits Set, Certain Cases Require Detailed Scrutiny u/s 143(3.</h1> The Board has revised the Summary Assessment Scheme, increasing income limits to Rs. 75,000 for registered firms and Rs. 50,000 for others, applicable uniformly across all assessees. Certain cases, such as those involving significant losses, new assessees, changes in status, or tax evasion, are excluded and require detailed scrutiny under section 143(3). Company assessments are not covered by the scheme. Assessments should be completed in chronological order, and defects in returns must be rectified. A sample of cases will undergo scrutiny to ensure compliance, with results recorded for further investigation if necessary.
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