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    <title>Summary assessment u/s 143(1)</title>
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    <description>Summary assessments must include a copy of the assessment computation or a standard assessment order when delivered with demand notices, challans or refund vouchers. Where returns are modified the prescribed proforma showing additions, deletions or exempt treatment must be used; where returns are accepted a stamp indicating assessment under the summary procedure may be affixed. These assessment documents should be sent with payment/refund documents and delivered to the assessee within a short prescribed period after completion.</description>
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      <pubDate>Thu, 29 Mar 1973 00:00:00 +0530</pubDate>
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