https://www.taxtmi.com/circulars?id=8755 Monetary limit for assessments under section 143(3) is raised for the small income scheme, applying also to partner cases, and remaining subject to existing conditions. Selection rules require commissioner-determined scrutiny of 10% of intermediate business-income cases with an element of surprise; a 2% sample check for other scheme cases (increaseable by the commissioner); and a 20% test check by the Internal Audit wing for assessments within the enhanced limits. en-us Wed, 07 Oct 1970 00:00:00 +0530 Thu, 26 May 2011 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8755 Monetary limit for assessments under section 143(3) is raised for the small income scheme, applying also to partner cases, and remaining subject to existing conditions. Selection rules require commissioner-determined scrutiny of 10% of intermediate business-income cases with an element of surprise; a 2% sample check for other scheme cases (increaseable by the commissioner); and a 20% test check by the Internal Audit wing for assessments within the enhanced limits. Circulars Income Tax Wed, 07 Oct 1970 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8755