Mistake in totalling the income determined under different heads.

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....arties. 2. Some typical mistakes are:- (i) the failure to include in the computation of total income certain proposed additions to income discussed in the narrative portion of the assessment order; (ii) mistake in totalling the income determined under different heads; (iii) adding disallowable items of debit so loss shown or determined instead of deducting these (iv) omitting the last digit (....

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...., the amount of Total income. Arithmetical mistakes in the computation of Total Income detected later in such cases will be treated as instances of gross negligence on their part. (2) The clerks concerned with the calculation of tax must ensure that they take the correct total income as determined by the Income-tax Officers. The Head Clerks/Supervisors, who are required to check such calculations....