Summary assessment scheme: pre assessment sample scrutiny must be selected before finalising assessments under the prescribed procedure. Continuation of the summary assessment scheme mandates pre assessment sample scrutiny by selecting cases before finalising assessments, using summary assessments entered in the D & CR of the preceding year; the IAC selects cases for ITOs in his range in August each financial year under the procedure set out in Annexure V and para 15 of Instruction No.1072.