Random selection of cases issued separately.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Board laying down the criteria for segregating cases into scrutiny and summary. The Board had occasion to re-examine these criteria and it has now been decided to modify the existing instruction to the extent mentioned below :- (i) Instructions No. 1382, dated 9th February, 1981 (F.No. 201/162/80-ITA.II) are modified to the extent that all cases of salary assessments, except those with income o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ase out of the purview of summary assessment scheme merely because the assessee is engaged in a profession notified under section 44AA. (iii) In cases of partners of a firm, it is clarified that the Summary Assessment Scheme does not envisage the treatment of cases of all the partners, who are partners in a firm having income of Rs. 1 lakh and above, as scrutiny cases. This income criterion of R .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X