आयकर अधिनियम के तहत किस प्रकार के निर्धारण या सूचना को आमतौर पर 'सारांश निर्धारण' (summary assessment) भी कहा जाता है?

Which Section of the Income-tax Act governs the intimation or processing of a return under summary assessment?

Which type of assessment is carried out without detailed scrutiny, relies primarily on the return filed by the assessee under Section 139, and involves checks for arithmetical accuracy and internal inconsistencies?