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<h1>Guidelines Issued for Verification and Reconstruction of Tax Records Lost in Riots Post-Indira Gandhi Assassination.</h1> The Central Board of Direct Taxes issued instructions regarding the destruction of records following the riots after Prime Minister Indira Gandhi's assassination. Chartered accountants, advocates, and affected individuals reported the loss of income tax records, audit files, and other documents. The board decided that claims of record destruction should be properly verified. If verified, assistance should be provided for record reconstruction. For individual assessees, verification should include checking police reports, insurance claims, and compensation received. A liberal approach should be adopted for assessments, but care must be taken to prevent abuse of this leniency. Officers are instructed to follow these guidelines.