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    <title>646/CBDT.</title>
    <link>https://www.taxtmi.com/circulars?id=10146</link>
    <description>The Board requires specified officers to personally recheck tax calculations in higher-value Wealth-tax, Gift-tax and Estate Duty cases and where tax computations result in refunds exceeding the Board&#039;s specified refund threshold. Wealth-tax officers must recheck when net wealth surpasses the high-value threshold; Gift-tax Officers must recheck when the taxable gift meets the stated threshold; and the Assistant Controller of Estate Duty must recheck where the principal value of the estate attains the prescribed threshold. These instructions amend earlier Board guidance and must be communicated to all officers.</description>
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    <pubDate>Thu, 10 Jan 1974 00:00:00 +0530</pubDate>
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      <title>646/CBDT.</title>
      <link>https://www.taxtmi.com/circulars?id=10146</link>
      <description>The Board requires specified officers to personally recheck tax calculations in higher-value Wealth-tax, Gift-tax and Estate Duty cases and where tax computations result in refunds exceeding the Board&#039;s specified refund threshold. Wealth-tax officers must recheck when net wealth surpasses the high-value threshold; Gift-tax Officers must recheck when the taxable gift meets the stated threshold; and the Assistant Controller of Estate Duty must recheck where the principal value of the estate attains the prescribed threshold. These instructions amend earlier Board guidance and must be communicated to all officers.</description>
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      <law>Income Tax</law>
      <pubDate>Thu, 10 Jan 1974 00:00:00 +0530</pubDate>
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