https://www.taxtmi.com/circulars?id=10538 Assessing Officers must identify returns defective for non compliance with the tax audit obligation under section 44AB, mark returns lacking timely audit reports, link separately filed audit reports to returns, examine reports for credible information to select cases for assessment under section 143(3), and maintain a Control Register to track audit mandated cases, late or non filings, and penalty proceedings under section 271B, with quarterly reporting in Annexure B and supervisory monitoring of compliance. en-us Wed, 03 Nov 1999 00:00:00 +0530 Wed, 15 Jun 2011 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10538 Assessing Officers must identify returns defective for non compliance with the tax audit obligation under section 44AB, mark returns lacking timely audit reports, link separately filed audit reports to returns, examine reports for credible information to select cases for assessment under section 143(3), and maintain a Control Register to track audit mandated cases, late or non filings, and penalty proceedings under section 271B, with quarterly reporting in Annexure B and supervisory monitoring of compliance. Circulars Income Tax Wed, 03 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10538