| Categories of Omissions in Income Tax/Corporation Tax in India (2001-2002) | ||
| Category | No. of Cases | Tax Effect (Rs. in Crore) |
| Avoidable Mistakes in Computation of Income and Tax | ||
| Failure to Observe the Provisions of the Finance Acts | ||
| Incorrect Status Adopted in Assessments | ||
| Incorrect Computation of Salary Income | ||
| Incorrect Computation of Income from House Property | ||
| Incorrect Computation of Business Income | ||
| Irregularities in Allowing Depreciation | ||
| Irregular Computation of Capital Gains | ||
| Mistakes in Assessments of Firm | ||
| Omission to Club the Income of Spouse/Minor Child etc. | ||
| Income not Assessed | ||
| Irregular Set-off of Losses | ||
| Mistakes in Assessments While Giving Effect to Appellate Orders | ||
| Irregular Exemptions and Excess Relief Given | ||
| Excess or Irregular Refunds | ||
| Non-levy/Incorrect levy of Interest for Delay in Submission of Returns, Delay in Payment of Tax etc. | ||
| Avoidable or Incorrect Payment of Interest by Government | ||
| Omission/Short levy of Penalty | ||
| Other Topics of Interest (Miscellaneous Cases) | ||
| Under-assessment of Surtax | ||
| Total | ||
