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    <description>Cases under presumptive taxation schemes are excluded from sample scrutiny, except where they fall within the Board&#039;s compulsory scrutiny class; Instruction No. 1917 is modified to this extent. Chief Commissioners and Directors General are directed to ensure uniform adherence to the prescribed sample-selection procedure set out in Instruction No. 1917, addressing observed deviations in practice.</description>
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      <description>Cases under presumptive taxation schemes are excluded from sample scrutiny, except where they fall within the Board&#039;s compulsory scrutiny class; Instruction No. 1917 is modified to this extent. Chief Commissioners and Directors General are directed to ensure uniform adherence to the prescribed sample-selection procedure set out in Instruction No. 1917, addressing observed deviations in practice.</description>
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