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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>A 1980 circular mandates written declarations from HUFs on taxable wealth and clear assessment orders to avoid tax errors.</h1> The circular from October 22, 1980, addresses issues identified by the revenue audit regarding the incorrect application of prescribed higher tax rates in cases involving Hindu Undivided Families (HUFs), despite previous instructions. The board emphasizes the need for Assessing Officers (AOs) to obtain written declarations from HUF assessees about any member having taxable wealth. It also mandates that the application of higher rates for specified HUFs be clearly stated in assessment orders to prevent tax calculation errors. These instructions are to be communicated to all relevant parties.
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