https://www.taxtmi.com/circulars?id=9536 Statements or estimates filed in lieu of assessees' statements must be checked immediately after entry in the departmental records by a UDC other than the dealing clerk, or by a Head Clerk or Inspector, to ensure correct declaration of total income and tax. Checks are confined to cases above the existing income threshold; where checking discloses errors producing additional tax beyond the reporting threshold, the Income tax Officer must ask the assessee to amend the statement/estimate, recover the additional tax and draw attention to penal provisions if unrectified. en-us Thu, 05 Jan 1984 00:00:00 +0530 Mon, 06 Jun 2011 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9536 Statements or estimates filed in lieu of assessees' statements must be checked immediately after entry in the departmental records by a UDC other than the dealing clerk, or by a Head Clerk or Inspector, to ensure correct declaration of total income and tax. Checks are confined to cases above the existing income threshold; where checking discloses errors producing additional tax beyond the reporting threshold, the Income tax Officer must ask the assessee to amend the statement/estimate, recover the additional tax and draw attention to penal provisions if unrectified. Circulars Income Tax Thu, 05 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9536