Book Description“ Let Us Share” is a compilation of the best practices & orders of the Income Tax Department. The Initial idea was to make available to all officers of the department the knowledge / experience gathered by one officer or one unit of the Department as part of the knowledge management initiative. The Public has always been curious about the internal working of the Department but has no authentic information about the working mechanisms within the department. With this publication, The Department continues in its commitment to transparency. In this book, which is the fifth volume in the series, the readers will find the new initiatives by Department for achieving greater excellence in service delivery for the benefit of taxpayers, besides sharing the ever increasing proficiency of the officers of the department in the core areas of taxation.