Rectification compliance required: ITOs must clear taxpayer pointed corrections and submit quarterly progress statements. Instruction requires assessing officers to effect and clear taxpayer pointed rectifications recorded in Form ITNS 224 within a reasonable time and to address rectifications relating to tax arrears. A quarterly progress statement has been prescribed to monitor clearance of pending rectifications, with reports to be submitted by the fifteenth of the month following the quarter and correspondence directed to the designated desk officer in the Board's IT(b) branch.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Rectification compliance required: ITOs must clear taxpayer pointed corrections and submit quarterly progress statements.
Instruction requires assessing officers to effect and clear taxpayer pointed rectifications recorded in Form ITNS 224 within a reasonable time and to address rectifications relating to tax arrears. A quarterly progress statement has been prescribed to monitor clearance of pending rectifications, with reports to be submitted by the fifteenth of the month following the quarter and correspondence directed to the designated desk officer in the Board's IT(b) branch.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
