The Small Income Scheme.

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.... Referred: 143 Statute: Income - Tax Act, 1961 A test check of cases completed under the Small Income Scheme was conducted by the C & AG in 8 Commissioners charges. The test check has revealed t....

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....disposal of assessments in lower category cases but also to give relief to such small assessees from their ritual of being called to the I.T. Office for explaining C & AG it is clear that the spirit b....