https://www.taxtmi.com/circulars?id=9390 Instances producing unintended advantage after deletion of certain discretionary sub-clauses must be excluded from the summary assessment scheme and assessed after scrutiny; these include ineligible salary exemptions and allowances, non-inclusion of clubbed family income, failure to add back disallowed interest, duplicate standard deduction claims, improper gratuity treatment, incorrect perquisite exemptions, and excess property-income deductions. First-time or newly disclosed property income must also be taken out of summary assessment. Commissioners should initiate review or select sampled cases for post-facto scrutiny and circulate guidance to staff. en-us Mon, 09 Feb 1981 00:00:00 +0530 Sat, 04 Jun 2011 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9390 Instances producing unintended advantage after deletion of certain discretionary sub-clauses must be excluded from the summary assessment scheme and assessed after scrutiny; these include ineligible salary exemptions and allowances, non-inclusion of clubbed family income, failure to add back disallowed interest, duplicate standard deduction claims, improper gratuity treatment, incorrect perquisite exemptions, and excess property-income deductions. First-time or newly disclosed property income must also be taken out of summary assessment. Commissioners should initiate review or select sampled cases for post-facto scrutiny and circulate guidance to staff. Circulars Income Tax Mon, 09 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9390