Summary assessment exclusion of specified salary and property cases mandates full scrutiny and supervisory review procedures.

Instances producing unintended advantage after deletion of certain discretionary sub-clauses must be excluded from the summary assessment scheme and assessed after scrutiny; these include ineligible salary exemptions and allowances, non-inclusion of clubbed family income, failure to add back disallowed interest, duplicate standard deduction claims, improper gratuity treatment, incorrect perquisite exemptions, and excess property-income deductions. First-time or newly disclosed property income must also be taken out of summary assessment. Commissioners should initiate review or select sampled cases for post-facto scrutiny and circulate guidance to staff.

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