https://www.taxtmi.com/circulars?id=9868 The instruction delegates processing of filed returns below a prescribed threshold to Inspectors of Income-tax to reduce assessing officers' workload. It delineates four post-filing categories-no adjustments and no tax due; no adjustments but tax/interest due requiring intimation; no adjustments but refund due; and prima facie adjustments requiring intimation-and prescribes that inspectors may certify category (i) cases, prepare intimation/refund papers for assessing officer signature in categories (ii) and (iii), and compute and propose prima facie adjustments in category (iv). Inspectors' certificates and proposals are to be kept on record while assessing officers retain final oversight. en-us Thu, 08 Feb 1990 00:00:00 +0530 Thu, 09 Jun 2011 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9868 The instruction delegates processing of filed returns below a prescribed threshold to Inspectors of Income-tax to reduce assessing officers' workload. It delineates four post-filing categories-no adjustments and no tax due; no adjustments but tax/interest due requiring intimation; no adjustments but refund due; and prima facie adjustments requiring intimation-and prescribes that inspectors may certify category (i) cases, prepare intimation/refund papers for assessing officer signature in categories (ii) and (iii), and compute and propose prima facie adjustments in category (iv). Inspectors' certificates and proposals are to be kept on record while assessing officers retain final oversight. Circulars Income Tax Thu, 08 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9868