Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>New Measures to Ensure Compliance with Summary Assessment Scheme for Non-Corporate Taxpayers; Regular Inspections and Accountability Advised.</h1> The Summary Assessment Scheme applies to non-corporate taxpayers with income up to Rs. 1 lakh, aiming to minimize appeals to the Appellate Assistant Commissioner (AAC). A review revealed that some summary cases were not completed as intended, leading to unnecessary appeals. To address this, scrutiny of AAC appellate orders is advised to identify income tax officer (ITO) wards or circles where such appeals originate. These areas should be inspected regularly to ensure compliance with the scheme. Appropriate measures should be taken against ITOs and Assistant Commissioners who fail to adhere to or supervise the scheme effectively, with reports of actions submitted to the Board.