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TMI BlogSpecial Squads for attending summary assessments.X X X X Extracts X X X X X X X X Extracts X X X X ..... e structure of the Squad may be suitably modified depending upon local conditions. 3. Preliminary Work - The success of the scheme will depend to a large extent on the completeness of the case records.. If, during the functioning of the Squad, time and effort have to be diverted to locate papers like Form No.6 and Form No.12, challans etc. the output of the Squad is bound to be poor. To avoid this it is necessary to do some preliminary work before the Squads start functioning. This preliminary work inter alia will consist of:- (i) Proper arrangement of assessment records, PAN-wise or alphabetically. (ii) Filing of applications in Form No.6 and Form No.12 in the respective case records; (iii) Linking of advance tax folders for the releva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntered in the Blue Book. If all the returns received have not been entered in the Blue Book, the squad will take charge of all current returns showing income below the limits mentioned above and draw up the list of cases from such returns, The number of cases can be varied depending upon actual experience. If permanent Account Numbers have been allotted and PANs are quoted in the Blue Books/returns, the list may contain only the PANs otherwise, names may have to be written. One copy will be sent to the Record Clerk and the other kept by the Inspector. (2) On receipt of the list, the Record Clerk will take out the case records, once again see that all relevant papers are filed therein and update the Blue Books on the basis of the returns in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the above circular should be prepared and sent to the assessee under the ITOs signature. Where the deficiency letter is sent, the letters 'DL' can be placed against the case in the list and when the deficiency is removed, the fact of removal of the deficiency can be indicated by the letter 'DR'. This will enable the inspector to take follow up action in those cases where the deficiency is not removed. (b) If the return is complete, the Inspector will compute the total income after making necessary adjustments as provided in Section 143(1)(b), and fill in the standardised assessment order. He will also indicate in the order, penalty proceedings, which are attracted and the sections under which interest is chargeable. (c) The file will ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... members of the Squad must sit together in a group; the ITO may sit with the other members of the Squad or he may sit in his own room. Even if he prefers to sit in his own room he must visit the Squad frequently and sort out the problems that may arise. 6. Depending on the availability of space the Squad may be seated either in the record room or as close the record room as possible. 7. The availability of a ready reckoner with each squad must be ensured. Similarly, each squad must be provided with a cupboard so that forms, notices, case records etc. required by them can be kept therein. 8. In selecting cases for summary assessment the returns submitted earlier must be preferred to returns submitted later. 9. As pointed out in the Circul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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