Summary assessment scheme expanded to include most salary cases, with random selection maintained and partner-specific scrutiny rules. Modifications expand the Summary Assessment Scheme: most salary assessments are to be completed under summary assessment unless the assessee's own returned income exceeds the high-income threshold or the case is randomly selected for scrutiny. Notified professions will not be excluded from summary assessment solely because of the section 44AA criterion. For partners, the high-income threshold applies to the partner's individual income rather than to all partners by reference to the firm's income, although the ITO may obtain total wealth statements when necessary for firm investigations.
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Provisions expressly mentioned in the judgment/order text.
Summary assessment scheme expanded to include most salary cases, with random selection maintained and partner-specific scrutiny rules.
Modifications expand the Summary Assessment Scheme: most salary assessments are to be completed under summary assessment unless the assessee's own returned income exceeds the high-income threshold or the case is randomly selected for scrutiny. Notified professions will not be excluded from summary assessment solely because of the section 44AA criterion. For partners, the high-income threshold applies to the partner's individual income rather than to all partners by reference to the firm's income, although the ITO may obtain total wealth statements when necessary for firm investigations.
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