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Arithmetical mistakes in computation of income.
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....AG's Revenue Audit Parties and Board's concern expressed over the recurrence of the types of avoidable mistakes listed in para 2 of the above instruction. In Instruction No.355 it was directed, in respect of cases involving income-tax assessments, that:- i)before signing assessment orders, ITOs must satisfy themselves about the arithmetical accuracy of the total income determined by them. When th....