https://www.taxtmi.com/circulars?id=10236 Decision to discontinue the Functional Scheme and revert to the previous unitary system because the Functional Scheme failed to cure and worsened the underlying malady; partial separation of assessment and collection was rejected as administratively and legally impracticable. The reversion is to be phased to avoid temporary administrative dislocation and protect the overall Action Plan, with uniform reversion required at the end of the phase-in and allowance for earlier reversion in charges where targets will not be disturbed. en-us Wed, 21 Aug 1974 00:00:00 +0530 Mon, 13 Jun 2011 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10236 Decision to discontinue the Functional Scheme and revert to the previous unitary system because the Functional Scheme failed to cure and worsened the underlying malady; partial separation of assessment and collection was rejected as administratively and legally impracticable. The reversion is to be phased to avoid temporary administrative dislocation and protect the overall Action Plan, with uniform reversion required at the end of the phase-in and allowance for earlier reversion in charges where targets will not be disturbed. Circulars Income Tax Wed, 21 Aug 1974 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10236