Scrutiny of returns for compliance with Sec.140A.

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....y cases with returned income of Rs.5,000 or more and in the case of non-company assessees where the income returned is Rs.25,000 or more should be scrutinised with a view to see if the tax on self-assessment has been duly paid. This was to be watched by calling for certificates from all the Income-tax Officers that the scrutiny has been completed and appropriate action taken. A Study by the Inspec....