Self-assessment tax verification: use Part II of returns to detect non-payment and short payment of tax promptly. Instruction directs Income Tax officers to use Part II of the return, which shows total tax payable and pre-assessment taxes including self-assessment tax, to detect non-payment or short payment of self-assessment tax in company returns meeting the prescribed threshold and in non-company returns earmarked for scrutiny; recipients must acknowledge receipt.
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Self-assessment tax verification: use Part II of returns to detect non-payment and short payment of tax promptly.
Instruction directs Income Tax officers to use Part II of the return, which shows total tax payable and pre-assessment taxes including self-assessment tax, to detect non-payment or short payment of self-assessment tax in company returns meeting the prescribed threshold and in non-company returns earmarked for scrutiny; recipients must acknowledge receipt.
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