The Small Income Scheme. - Income Tax - 183/CBDT

INSTRUCTION NO 183/CBDT, Dated: June 10, 1970 Section(s) Referred: 143 Statute: Income - Tax Act, 1961 A test check of cases completed under the Small Income Scheme was conducted by the C AG in 8 Commissioners charges. The test check has revealed that as many as 39% of the cases subjected to audit had been completed u/s.143(3). This obviously shows that the department has not succeeded in eliminating the practice of issuing notice u/s.143(2) insisting upon the assessee's presence or requiring the production of evidence for completion of assessments in Small Income Scheme cases. The purpose of Small Income Scheme is not only to speed up the disposal of assessments in lower category cases but also to give relief to such small assessees from their ritual of being called to the I.T. Office for explaining C AG it is clear that the spirit behind the Small Income Scheme has not been properly appreciated by all the officers who are incharge of its implementation. It may be impressed upon that the ITOs in each charge the need for implementing the scheme both in spirit as well as in fact.