https://www.taxtmi.com/circulars?id=8703 A supervisory audit found repeated resort to formal notice procedures and full assessments in cases meant for the Small Income Scheme, undermining its aim to expedite low-value assessments and spare small assessees from routine summons or evidence production. Officers responsible for implementation are to be directed to apply the Scheme in both letter and spirit, avoiding unnecessary notices and in-person proceedings so departmental practice aligns with the Scheme's simplified, expedited settlement objective. en-us Wed, 10 Jun 1970 00:00:00 +0530 Wed, 25 May 2011 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8703 A supervisory audit found repeated resort to formal notice procedures and full assessments in cases meant for the Small Income Scheme, undermining its aim to expedite low-value assessments and spare small assessees from routine summons or evidence production. Officers responsible for implementation are to be directed to apply the Scheme in both letter and spirit, avoiding unnecessary notices and in-person proceedings so departmental practice aligns with the Scheme's simplified, expedited settlement objective. Circulars Income Tax Wed, 10 Jun 1970 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8703