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Examination of the various defects noticed in the maintenance of D&CR including those pointed out by the Revenue Audit and communicated vide Board's letter dated 22-8-1975
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....e: Income - Tax Act, 1961 I am directed to refer to Board's Instruction No. 717, dated 12-7-1974 and that issued vide Board's letter of even number dated 22-8-1975 on the above subject and to say that it has been decided by the Board that the scope of the test-check contemplated in para 2 of Board's Instruction No. 717* dated 12-7-1974, should be enlarged so as to cover the examination of the var....