CBDT guidelines for compulsory selection of ITRs for complete scrutiny

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  • Last Updated on 14 May, 2022

Income Tax Returns for Complete Scrutiny

Notification F.NO. 225/81/2022/ITA-II, dated 11-05-2022

The CBDT has issued guidelines for the purpose of compulsory selection of returns for Complete Scrutiny during Financial Year 2022-23 and conduct of assessment proceedings in such cases. The CBDT has laid down the parameters for selection & conducting assessment in following circumstances:

a) Cases pertaining to survey
b) Cases pertaining to Search and Seizure
c) Cases where notice is issued for filing of return
d) Cases where notice is issued under Section 148
e) Cases related to registration/approval under sections 12A, 35, 10(23C), etc.
f) Cases involving additions in an earlier AYs on a recurring issue of law and/or fact
g) Cases related to specific information regarding tax evasion

The cases, which are selected for compulsory scrutiny by the International Taxation and Central Circle charges following these parameters issued by CBDT, shall continue to be handled by these charges.

The selection of cases and transfer of cases to NaFAC, wherein assessment has to be completed in a faceless manner, shall be completed positively by 31-05-2022. In cases selected for compulsory scrutiny, service of notice under section 143(2) shall be completed by 30-06-2022.

Click Here To Read The Complete Notification

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