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    <description>The Instruction replaces fortnight-focused spot checks with an annual comprehensive inspection of each income-tax office assessing overall functioning against government and CBDT instructions. Inspecting officers must use standardized proforma, examine records and registers, identify strengths and weaknesses in work practices, and recommend remedial actions; comments on individual assessment orders are excluded and addressed via separate review procedures. Allocation of inspecting responsibilities by office type and deadlines for quarterly planning and centralized report submission to DIT(I.T.), New Delhi are specified.</description>
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