Summary assessment scheme.

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....) Referred: 143(1) Statute: Income - Tax Act, 1961 The board have decided that the summary assessment scheme as re-designed vide Instruction No.1072 dated 1-7-77 would continue to be applicable ....

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....tain percentage of cases falling under the summary assessment scheme. The mode of selection of such cases is, however with reference to the summary assessments completed and entered in the D & CR of t....