https://www.taxtmi.com/circulars?id=8872 Modifications to the summary assessment scheme under section 143(1) revise monetary thresholds and processing safeguards: commissioners may set lower category I limits for non-metropolitan charges while metropolitan limits remain higher; the first-year non-salary income trigger is increased subject to investment information; a defined perquisites variance threshold excludes salary cases from summary treatment; firm and partner assessments need not be by the same officer though firm assessors may take partner files and treat them as scrutiny; early segregation of scrutiny and non-scrutiny cases, secure custody and batch processing of summary returns, and commissioner-determined limited issuance of statutory notices are mandated, with publicity to cover a substantial majority of cases by summary procedure. en-us Wed, 14 Jun 1972 00:00:00 +0530 Mon, 30 May 2011 14:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8872 Modifications to the summary assessment scheme under section 143(1) revise monetary thresholds and processing safeguards: commissioners may set lower category I limits for non-metropolitan charges while metropolitan limits remain higher; the first-year non-salary income trigger is increased subject to investment information; a defined perquisites variance threshold excludes salary cases from summary treatment; firm and partner assessments need not be by the same officer though firm assessors may take partner files and treat them as scrutiny; early segregation of scrutiny and non-scrutiny cases, secure custody and batch processing of summary returns, and commissioner-determined limited issuance of statutory notices are mandated, with publicity to cover a substantial majority of cases by summary procedure. Circulars Income Tax Wed, 14 Jun 1972 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8872