Summary Assessment Scheme.

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.... 73.7% in 1972-73 from 60.1% in 1971-72, which was the first year when this scheme was introduced, the disposals have fallen steadily in the subsequent three years. In the fifth year i.e. 1975-76 disposals of summary assessment were only 62% of the total assessments completed. The reasons for such fall were closely examined in the Conference and various suggestions were made to remove the constrai....

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....r, tax-payer education should be considered as a continuing programme throughout the year. 3. Concerted efforts should be made to impress upon the assessees and their advisers the necessity for filing complete and correct returns. It should be brought home to the small assessees that in case they file correct and complete returns they will not be put to the inconvenience of appearing before the I....

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....r processing cases on the basis of the latest assessed incomes. However, if cases within the jurisdiction of a predominantly non-scrutiny ward becomes scrutiny cases on the basis of the return for the current year, such cases should continue to be handled in the same ward. Similarly, cases in non-scrutiny wards selected for pre-assessment scrutiny in the light of the Board's instructions should al....