Following are Notifications, Circulars, etc. relating to assessment for ready reference:

1. Notification

2. 1. 9949 dated 25-1-1996

   2. SO 1178 dated 11-2-1982

   3. SO 68(E) dated 25-1-1996

3. Circulars
   1. 10D dated 15.04.1948
   2. 1 dated 24.04.1950: Time taken for obtaining assessment order should be  excluded in computing period of limitation under section 268.
   3. 47(XXIV-1) dated 18.12.01952
   4. 14(XL-35) dated 11.04.1955: Assessing Officer should grant the legitimate refund even if not claimed and he should freely advise the assessee as and when asked for.
   5. 18(XL-37) dated 28.04.1955: Assessing Officer can go beyond the CA’s certificate and call for detailed accounts, if necessary.
   6. 50(XL-43) dated 28.12.1956: Court fee is to be paid as per Court Fees Act, 1870 and the amendments made in different States are not to be taken into consideration.
   7. 9(XL-48) dated 13.05.1958
   8. 36(XL-52) dated 19.11.1958: Application in the form of complaint need  not be on stamp paper.
   9. 17(XL-36) dated 28.06.1965
   10. 3P(XL-69) dated 20.02.1968
   11. 36 dated 16.08.1971
   12. 125 dated 26.06.1973: Power of Attorney in the case of registered accountant or an IT practitioner has to be on stamp paper under Stamp Act. In case of other person who is not duly appointed mukhtar under section 7 of the Legal Practitioners Act, is Power of Attorney is required to be stamped under the provisions of the Stamp Act.
   13. 201 dated 16.07.1976 : All necessary documents should accompany the return.
   14. 230 dated 27.10.1977 : Different timing should be given to each assessee.
   15. 581 dated 28.09.1990: This circular has been modified later on by new circular No. 669 dated 25.10.1993.
   16. 669 dated 25.10.1993: Where the sums referred to in S. 43B had in fact been paid on before the due date mentioned therein, but the evidence thereof had been omitted to be furnished along with return of income, the Assessing Officer can entertain application under section 143(1)(a) or under section 143(3).
   17. 601 dated 04.06.1991: CA’s certificate is sufficient for prima facie adjustments under section 143(1)(a). Further evidence can be called for if necessary.
   18. 689 dated 24.08.1994: Doubtful disallowance be made with approval of CIT.
   19. 742 dated 2-5-1996
   20. 765 dated 15-4-1998
   21. 6/2001 dated 5-3-2001
   22. 491 dated 30-6-1987
   23. 3 dated 16-1-1942 : AO should accept the books of account as it is and should not go into unnecessary details as to how he should keep them.
   24. 45A/180/52IT dated 6-12-1955: ITO should not make any piecemeal assessment, that some assessable income, existence of which is in their knowledge will be subject to assessment subsequently done under section 147, i.e., in case of assessment of partner in a firm, share in the firm must be considered.
   25. 668 dated 20.10.1993
   26. 281 dated 22.09.1980
   27. 549 dated 31.10.1989
   28. 554 dated 13.02.1990
   29. 572 dated 03.08.1990
   30. 621 dated 19.12.1991
   31. 636 dated 31.08.1992
   32. 657 dated 30.08.1993
   33. 684 dated 10.06.1994
        
4. Press Notes
   
   1. Dated 12.03.1996
      
   2. Dated 23.10.1989
      
   3. Dated 08.06.1999: Guidelines for selection of cases for assessment under section 143(3)
       
5. Instructions
   1. No. 1415 dated 27.09.1981
      
   2. No.1770 dated 19.08.1987
      
   3. No.1753 dated 01.04.1987
      
   4. No.1617 dated 18.05.1985 : Instructions laid down for completion of assessment selected for scrutiny
      
   5. No. 1517 dated 13.07.1983
      
   6. No.1565 dated 19.06.1984
      
   7. No.1118 dated 16.11.1977
      
   8. No.1193 dated 05.07.1978
      
   9. No.1363 dated 22.10.1980
      
   10. No.1367  dated 18.11.1980
       
   11. No.1395 dated 15.03.1981 : Change in the schedule of hearing should be informed to assessee
       
   12. No.1509 dated 13.05.1983
       
   13. No.574 dated 27.07.1973 : Assessments have to be made in reasonable and fair manner after considering all relevant facts
       
   14. No.767 dated 04.10.1974
       
   15. No.1310 dated 26.02.1980
       
   16. No.225 /78/2002 dated 01.10.2002
       
        
6. Letters
   1. No.241/23/70 dated 23.10.1970: Order should be passed within 14 working days after date of last hearing
      
   2. No.207/10/73 dated 16.04.1973
      
   3. No.DO ‘S Letter PR 6(2)/RSP/81-82 dated 22.10.1981
      
   4. No.81/27/65-IT(B) dated 18.05.1965: Public Relation Officer should assist the assessees
      
   5. No.75/19/191/162-ITJ dated 24.08.1966
      
   6. No.91/41/67-ITJ  dated 03.07.1967: Transfer of files from one  Assessing Officer to another, if due to change of address etc., no  Court fee is  required, in case of other reasons Court fees  are necessary.
      
   7. No.22/15/68-IT(Inv) dated 15.10.1968
      
   8. No.6/2002 dated 26.07.2002

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