Automated initial scrutiny process for deemed assessments laid down in Income Tax Ordinance
- a) Arithmetical errors in the return, which includes any wrong or incorrect calculation of tax payable including any minimum or final taxes;
- b) An incorrect claim as apparent from any information in the return;
- c) Disallowance of any loss, deductible allowances or tax credit; or
- d) Disallowance of carry forward of loss. The term ‘incorrect claim as apparent from any information in the return’ is defined as: (i) a claim on the basis of entry in the return of an item inconsistent with another entry of the same or some other item in the return, (ii) any tax payment which is not verified from the collection system, or (iii) in respect of a deduction where such deduction exceeds specified statutory limit.