Cases completed under Summary Assessment Scheme may be entered in the D&C Register. - Income Tax - 1074/CBDT

INSTRUCTION NO. 1074/CBDT Dated : July 7,1977 Section(s) Referred: 143(1) Statute: Income - Tax Act, 1961 Attention is invited to para 14 of Instruction No.1072 dated 1.7.77, wherein the procedure for selecting cases for scrutiny on a random sample basis was indicated. In order to facilitate the selection of cases for sample scrutiny it is suggested that all cases completed under Summary Assessment Scheme may be entered in the D C Register in two parts: The first part where the income assessed is less than Rs.25,000 and the second part where the income assessed is Rs.25,000 or more. The above procedure will enable the election of sample scrutiny cases more easily.