checking of tax calculations - Income Tax - 633/CBDT

INSTRUCTION NO. 633/CBDT Dated : November 6, 1973 Reference is invited to the Board's Instruction No.598 F.No.236/254/72-A PAC, dt 25-8-73 and Instruction NO.465 F.NO.328/105/72-WT, dt 11-10-72 about the checking of tax calculations by ITOs in important Income Tax and other cases. 2. A query has been raised whether the above noted instructions cover only assessment and re-assessment orders or they also cover other orders in which the monetary limits laid down in the instructions are attracted. It is clarified that the instructions cover all orders in which the prescribed monetary limits are attracted.