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

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.... 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/estimates in lieu of the statements filed by the assessee shoul....

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....ad 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 limit checks to cases in which the total income is Rs.25,000 ....