Summary assessment scheme.

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..... Income - Tax Act, 1961 The board have decided that the summary assessment scheme as re-designed vide Instruction No.1072 dated 1-7-77 would continue to be applicable to the current and arrear asse .....

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..... g under the summary assessment scheme. The mode of selection of such cases is, however with reference to the summary assessments completed and entered in the D CR of the preceding year. As stated in .....

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