| Categories of Omissions in Income Tax/Corporation Tax in India (2004-2005 and 2005-2006) | ||||
| ( Rs. in Crore) | ||||
| Category of Audit Observations | 2004-05 | 2005-06 | ||
| No. of Cases | Tax Effect | No. of Cases | Tax Effect | |
| 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 | ||||
| Mistake in Assessments of Firm | ||||
| Omission to Club the income of Spouse /Minor Child etc. | ||||
| Income not Assessed | ||||
| Irregular Set-Off of losses | ||||
| Mistake in Assessment 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 | ||||
| Under-Assessments of Surtax | ||||
| Other Topics of Interest (Miscellaneous Cases) | ||||
| Total | ||||
