https://www.taxtmi.com/circulars?id=9072 The Public Accounts Committee criticised reliance on lower-level clerical checks and emphasised that checking of tax calculations is an essential function of assessing officers, not to be foisted on subordinates. Comprehensive instructions prescribing responsibility at different levels and monetary thresholds for arithmetic verification were issued by audit authorities, and the Board has reiterated that these instructions must be carefully followed by officials at all levels to minimise errors in assessments and refunds. en-us Wed, 06 Apr 1977 00:00:00 +0530 Thu, 02 Jun 2011 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9072 The Public Accounts Committee criticised reliance on lower-level clerical checks and emphasised that checking of tax calculations is an essential function of assessing officers, not to be foisted on subordinates. Comprehensive instructions prescribing responsibility at different levels and monetary thresholds for arithmetic verification were issued by audit authorities, and the Board has reiterated that these instructions must be carefully followed by officials at all levels to minimise errors in assessments and refunds. Circulars Income Tax Wed, 06 Apr 1977 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9072