Special circles centralisation: ensure professionals' and contractors' tax cases are centralized, investigated thoroughly and not handled routinely.

Commissioners must organise and expand special circles for professionals and contractors, centralise all relevant cases, and broaden coverage to include architects, engineers and contractors. Inspecting Assistant Commissioners must supervise surveys, guide assessing officers, and ensure important or suspected tax evasion cases receive detailed investigation rather than routine treatment; Summary Assessment Scheme cases remain summary. Commissioners must submit prescribed evaluation reports to the Director of Inspection (Income tax & Audit) by the annual deadline and send a compliance report to the Board.

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