https://www.taxtmi.com/circulars?id=9854 Instruction No. 1831/1989 requires coordinated consequential revision where a modification under one direct tax law affects liabilities or deductions under another. Assessing Officers must ensure such revisions; DCs and CsIT must inspect for corresponding action; appeal and rectification registers must record whether consequential action under the same or another direct tax law has been taken; internal audit checklists must include this verification. Examples include interplay between interest-tax and income-tax, companies surtax and income-tax, hotel receipts tax and income-tax, wealth/gift tax interactions, and expenditure-tax refunds leading to possible income inclusion. en-us Thu, 26 Oct 1989 00:00:00 +0530 Thu, 09 Jun 2011 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9854 Instruction No. 1831/1989 requires coordinated consequential revision where a modification under one direct tax law affects liabilities or deductions under another. Assessing Officers must ensure such revisions; DCs and CsIT must inspect for corresponding action; appeal and rectification registers must record whether consequential action under the same or another direct tax law has been taken; internal audit checklists must include this verification. Examples include interplay between interest-tax and income-tax, companies surtax and income-tax, hotel receipts tax and income-tax, wealth/gift tax interactions, and expenditure-tax refunds leading to possible income inclusion. Circulars Income Tax Thu, 26 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9854