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    <title>What is the scope of assessment under section 143(3) i.e. scrutiny assessment?</title>
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    <description>The scope of scrutiny assessment is to verify that the taxpayer has not understated income, computed excessive losses, or underpaid tax. The Assessing Officer conducts a detailed examination of the return of income, verifying claims, deductions and supporting materials to satisfy himself that the return accurately reflects taxable income and that no omissions or errors have reduced the tax liability.</description>
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      <description>The scope of scrutiny assessment is to verify that the taxpayer has not understated income, computed excessive losses, or underpaid tax. The Assessing Officer conducts a detailed examination of the return of income, verifying claims, deductions and supporting materials to satisfy himself that the return accurately reflects taxable income and that no omissions or errors have reduced the tax liability.</description>
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