https://www.taxtmi.com/circulars?id=9501 Modifications expand the Summary Assessment Scheme: most salary assessments are to be completed under summary assessment unless the assessee's own returned income exceeds the high-income threshold or the case is randomly selected for scrutiny. Notified professions will not be excluded from summary assessment solely because of the section 44AA criterion. For partners, the high-income threshold applies to the partner's individual income rather than to all partners by reference to the firm's income, although the ITO may obtain total wealth statements when necessary for firm investigations. en-us Fri, 13 May 1983 00:00:00 +0530 Mon, 06 Jun 2011 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9501 Modifications expand the Summary Assessment Scheme: most salary assessments are to be completed under summary assessment unless the assessee's own returned income exceeds the high-income threshold or the case is randomly selected for scrutiny. Notified professions will not be excluded from summary assessment solely because of the section 44AA criterion. For partners, the high-income threshold applies to the partner's individual income rather than to all partners by reference to the firm's income, although the ITO may obtain total wealth statements when necessary for firm investigations. Circulars Income Tax Fri, 13 May 1983 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9501