839/CBDT.

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.... on the subject cited above. 2. In this connection attention is particularly invited to para 2(ii) and 3(i) of Instruction No. 349 dated 3-12-71. In view of para 3(i) of Instruction No. 349,a question has been raised as to whether the cases of registered firms with incomes upto Rs. 25,000 are covered under the summary assessment scheme. Para 3(i) of instruction No. 349 reads as under:- "Case....