Checking of statements/estimates in lieu of statements filed by assessees.

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....ion of new Section 209A by the Finance Act, 1978. In para 6 of the Appendix to the Circular, it has been stated that the statements/estimates in lieu of the statement filed by the existing assessees should be checked to ensure that the total income and the tax thereon have been correctly declared. Recently, a review was made of these provisions and the Board have decided that the statements/estima....

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.... entries of the estimates/statements in the D&CR or by a Head Clerk or by an Inspector with a view to ensure that the total income and the tax thereon have been correctly declared. This check should be exercised immediately after the entries of the estimates/statements have been made in the D&CRs by the dealing Clerk. To keep the clerical work involved to the minimum, however, it is proposed to li....