Tax threshold increase requires removal of low-income cases from the register and mandatory departmental review and reporting. The instruction raises the taxable limit for individuals, HUFs, AOPs and similar entities for the stated assessment year, rendering cases with total income below that threshold non-assessable. I.T.Os must review the G.I.R., weed out cases whose assessed income remained below the threshold for the last three assessment years or annotate them to preclude assessment proceedings for the current year. Completion certificates showing numbers weeded out and annotated must be submitted up the supervisory chain, with test checks and a consolidated report furnished to the Board by the prescribed dates.
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Provisions expressly mentioned in the judgment/order text.
Tax threshold increase requires removal of low-income cases from the register and mandatory departmental review and reporting.
The instruction raises the taxable limit for individuals, HUFs, AOPs and similar entities for the stated assessment year, rendering cases with total income below that threshold non-assessable. I.T.Os must review the G.I.R., weed out cases whose assessed income remained below the threshold for the last three assessment years or annotate them to preclude assessment proceedings for the current year. Completion certificates showing numbers weeded out and annotated must be submitted up the supervisory chain, with test checks and a consolidated report furnished to the Board by the prescribed dates.
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