Audit Reveals Lapses in Tax Checks by Income Tax Officers; PAC Urges Corrective Actions and Improved Oversight.

The circular addresses the issue of inadequate tax calculation checks by Income Tax Officers (ITOs) for cases with assessed income of Rs. 1 lakh or more, as highlighted in an audit report. The Public Accounts Committee (PAC) expressed concern over these lapses. Previous instructions emphasized the importance of ITOs personally verifying tax calculations, rejecting excuses of delegation to the Tax Calculation Cell. The board also noted insufficient oversight by head clerks and supervisors, urging corrective measures. Additionally, suggestions are sought to determine appropriate credit for ITOs who diligently check tax calculations in such cases.

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