https://www.taxtmi.com/circulars?id=4602 The Summary Assessment Scheme requires that most assessments be completed summarily, with only objectively selected returns subject to scrutiny; summary processing depends on returns being correct, complete and accompanied by required accounts and evidence for rebates, reliefs and tax credits. Administrative steps include taxpayer education, streamlined receipt and registration procedures, and proper docketing of accompanying documents to protect papers and accelerate assessments in suitable cases. en-us Mon, 05 Jul 1976 00:00:00 +0530 Thu, 31 Jul 2008 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4602 The Summary Assessment Scheme requires that most assessments be completed summarily, with only objectively selected returns subject to scrutiny; summary processing depends on returns being correct, complete and accompanied by required accounts and evidence for rebates, reliefs and tax credits. Administrative steps include taxpayer education, streamlined receipt and registration procedures, and proper docketing of accompanying documents to protect papers and accelerate assessments in suitable cases. Circulars Income Tax Mon, 05 Jul 1976 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4602