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Working of special circles for professional and contractors.

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..... the functioning of special circles for such persons, the facts brought out in the Report show that there is scope for improvement in the functioning of the circles from various angles. 2. In many Commissioners charges, the work relating to centralisation of such cases has not seriously been taken up. The reports show that such circles are functioning in the following cities: Bangalore, Bombay, C .....

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..... wing cities: Ahmedabad, Allahabad, Chandigarh, Cuttack, Cochin, Jaipur, Jabalpur, Indore Nagpur and Trivandrum. 3. The object of formation of these circles is to ensure that all professionals and contractors having taxable income/wealth are brought to taxnet and to provide necessary expertise to the officers in making their assessments. However, the report of the Director of Inspection (Income-t .....

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..... sessment . In other words, in the operation of the Summary Assessment Scheme, there is no distinction between professionals and non-professionals. It is expected that the Inspecting Assistant Commissioners incharge of these circles should remain in close and constant touch with the work of survey for discovering new assessee and give requisite guidence to the assessing officers in making proper .....

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..... s for professionals and contractors in more places, wherever considered feasible; (ii) to expand the jurisdiction of the circles so as to include contractors, architects, engineers, as well as doctors, lawyers and chartered accountants; (iii) to ensure that all professionals and contractors having taxable income are brought on the registers of the Department and their cases are dejure and defa .....

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