Record reconstruction following riot-related destruction: liberal verification and assistance for affected tax representatives and taxpayers.

Where chartered accountants, advocates or authorised representatives claim destruction of client records in the riots, officials must verify the loss and, if confirmed, extend facilities to reconstruct assessment records; where individual taxpayers lost books, stock or documents, verification including FIR and insurance claims is required and, after reviewing facts and case history, a liberal and sympathetic approach should be adopted in completing assessments while guarding against abuse.

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