https://www.taxtmi.com/circulars?id=9369 The instruction designates most income tax matters as summary assessments except those listed in the revised annexure and cases where statutory accounts are not maintained (the no-account exception); salary and low-income film circle assessments may be summary matters. Issuance of a preliminary notice converts a case to scrutiny and must be preceded by verification that the case is not suitable for summary treatment. Firm assessments are to be coordinated with partner assessments, inspectors' deployment remains limited, and authorised inspectors may use a stamp to indicate delegation. en-us Tue, 14 Oct 1980 00:00:00 +0530 Sat, 04 Jun 2011 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9369 The instruction designates most income tax matters as summary assessments except those listed in the revised annexure and cases where statutory accounts are not maintained (the no-account exception); salary and low-income film circle assessments may be summary matters. Issuance of a preliminary notice converts a case to scrutiny and must be preceded by verification that the case is not suitable for summary treatment. Firm assessments are to be coordinated with partner assessments, inspectors' deployment remains limited, and authorised inspectors may use a stamp to indicate delegation. Circulars Income Tax Tue, 14 Oct 1980 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9369