https://www.taxtmi.com/circulars?id=9473 Arithmetical mistakes in tax computations must be recorded on a ledger card for each ITO when audit reports show mistakes meeting prescribed tax-effect thresholds; these entries inform character rolls without unduly influencing overall appraisal. Explanations must be called where there is failure to follow instructions or where palpable mistakes, gross negligence, or malafide action are involved. Disciplinary authority handles punishment while DI(Audit) monitors compliance and enforces stronger punitive action where audit objections are found acceptable. Directives apply to both Internal and Revenue Audit objections. en-us Sat, 19 Jun 1982 00:00:00 +0530 Mon, 06 Jun 2011 13:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9473 Arithmetical mistakes in tax computations must be recorded on a ledger card for each ITO when audit reports show mistakes meeting prescribed tax-effect thresholds; these entries inform character rolls without unduly influencing overall appraisal. Explanations must be called where there is failure to follow instructions or where palpable mistakes, gross negligence, or malafide action are involved. Disciplinary authority handles punishment while DI(Audit) monitors compliance and enforces stronger punitive action where audit objections are found acceptable. Directives apply to both Internal and Revenue Audit objections. Circulars Income Tax Sat, 19 Jun 1982 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9473