https://www.taxtmi.com/circulars?id=8938 Inspecting officers must verify arithmetic accuracy of total income before signing assessment orders and, where amounts exceed prescribed thresholds, record totals in words and figures; later-detected arithmetic errors will be treated as gross negligence by assessing officers. Clerks must use the correct total income determined by the officer and Head Clerks/Supervisors must ensure the total used for tax computation matches the assessment order; transcription errors are the responsibility of clerks and their supervisors. The same rules apply mutatis mutandis to wealth-tax, gift-tax and estate duty cases. en-us Thu, 21 Dec 1972 00:00:00 +0530 Wed, 01 Jun 2011 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8938 Inspecting officers must verify arithmetic accuracy of total income before signing assessment orders and, where amounts exceed prescribed thresholds, record totals in words and figures; later-detected arithmetic errors will be treated as gross negligence by assessing officers. Clerks must use the correct total income determined by the officer and Head Clerks/Supervisors must ensure the total used for tax computation matches the assessment order; transcription errors are the responsibility of clerks and their supervisors. The same rules apply mutatis mutandis to wealth-tax, gift-tax and estate duty cases. Circulars Income Tax Thu, 21 Dec 1972 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8938