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    <description>Only time barred scrutiny assessments are to be completed during the year so assessing officers can prioritise computerisation, collection and tax base expansion. Non time barred cases pending as of the instruction date shall be taken up only after 1 4 99, except where exceptional circumstances exist; such exceptions require prior written approval of CCIT/DGIT and that approval may not be delegated. Selection parameters remain as in Instruction No. 1942, and packing up of cases for scrutiny should commence only after 1 4 99.</description>
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