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<h1>Summary Assessment Cases Must Be Categorized by Income in D&C Register for Efficient Scrutiny Selection Under Paragraph 14.</h1> Cases completed under the Summary Assessment Scheme should be recorded in the D&C Register in two categories: one for cases where the assessed income is less than Rs. 25,000, and another for cases where the assessed income is Rs. 25,000 or more. This classification aims to streamline the selection process for sample scrutiny, as outlined in paragraph 14 of a previous instruction. The procedure is designed to facilitate easier identification and selection of cases for scrutiny on a random sample basis under the Income Tax Act, 1961.