High-pitched assessments under the Income-tax Act – Some remedies S. R. Wadhwa Advocate The author examines possible ways of mitigating hardship and inconvenience to tax payers arising out of high-pitched assessments. He gives practical advice on how to ensure that …

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Scrutiny Assessment under the Income-tax Act with Special reference to Annual Information Returns Anil Kumar Singh Advocate The author has meticulously analyzed the scheme of scrutiny assessment and identified numerous anomalies therein. He warns that the scheme needs substantial streamlining …

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