The C&AG report found that Assessing Officers (AOs) were making common mistakes, including improper verification of essential documents. CBDT has issued guidelines directing AOs to independently verify documentary evidence, such as land records (e.g., Khasra-khatauni), input expenses (e.g., fertilizer, labour costs), and sales documents (e.g., buyer receipts) before allowing exemptions. Further, it is mandated to ensure that exemptions are not incorrectly granted to income from non-agricultural activities (like the sale of fish or milk) and to correctly characterize claims of rent/revenue derived from agricultural land.