Sample scrutiny selection tightened to expand random pre-assessment checks and stricter monitoring and reporting requirements. Instruction revises sample scrutiny selection and monitoring: selection only in the first week of August; increased selection quotas by case categories; D&CR entries and sample scrutiny register to be maintained; monthly progress reports to reflect register entries; Commissioners and CsIT to report lists and aggregate figures; Inspection Division to verify compliance; detailed examination reports to be left on files; total wealth statements to be obtained and scrutinised; wrongful deductions trigger scrutiny of subsequent years; concealment to attract maximum penalty and possible prosecution.
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Sample scrutiny selection tightened to expand random pre-assessment checks and stricter monitoring and reporting requirements.
Instruction revises sample scrutiny selection and monitoring: selection only in the first week of August; increased selection quotas by case categories; D&CR entries and sample scrutiny register to be maintained; monthly progress reports to reflect register entries; Commissioners and CsIT to report lists and aggregate figures; Inspection Division to verify compliance; detailed examination reports to be left on files; total wealth statements to be obtained and scrutinised; wrongful deductions trigger scrutiny of subsequent years; concealment to attract maximum penalty and possible prosecution.
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