Tax calculations be indicated in the assessment order.

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....:- (a) In the case of companies, the details of tax calculations should be indicated in the assessment order itself. (b) In the non-company small-income cases i.e., cases in which the income assessed is below Rs.15,000, the details of tax calculations should be indicated on the reverse side of the demand notice. (c) In other non-company cases i.e., cases in which the income assessed is ov....

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....er. It has further been held that the mention of the tax determined in the demand notice is not a sufficient compliance with the provisions of the Income-tax Act, 1961. Though this decision has not been accepted, the Board desire that the Income-tax Officer should invariably indicate the tax chargeable/payable in the assessment order or refer to ITNS-150/150A, a copy of which should accompany the ....