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TMI BlogScrutiny guidelines for non- Corporate assessees.X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 lakh or above in stations other than 60 cities on computer network. (d) (i) AH returns where refund claimed is Rs.5 lakh or above in stations other than 60 cities on computer network, (ii) In cases of non-residents, the refund limit for selecting a case for scrutiny shall be decided by the DGIT (International Taxation). (e) (i) All cases in which the CIT (Appeals) or ITAT has confirmed an addition / disallowance of Rs.5 lakh or above in any preceding Assessment Year and identical issue is arising in the current year. But if the issue involves a substantial question of law, the case may be picked up for scrutiny irrespective of the quantum of tax involved. However, if the addition has been deleted by a superior appellate authority an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ational Transactions (as defined u/s 92B of the I.T. Act) exceeds Rs.15 crore. (ii) In all other cases where the Transfer Pricing Audit carried out in the earlier year had led to an adjustment / addition to the total income as a result of the order passed by the TPO, (k) All cases of stockbrokers (including sub-brokers) where brokerage received is disclosed at Rs. 50 lakh or above and total income declared is less than 10% of such brokerage, (l) All cases of stockbrokers (including sub-brokers) where there are claims of bad debts of Rs.5 lakh or more, (m) All cases of professionals with gross receipts of Rs.10 lakh or more in places other than 60 cities on computer network if total income declared is less than 20% of gross professio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), (g), (h). (i), (k), (l) and (m). Provided that the above exclusion clause shall not apply in cases involving substantial question of law. 3. In addition to above, where the CCIT/ DGIT (International Taxation) / DGIT (Exemptions), on a matter having been brought to his notice by an authority below, is satisfied that the case needs to be taken up for scrutiny, the CCIT/ DGIT (International Taxation) / DGIT (Exemptions), for reasons to be recorded in writing, may approve the selection of the case for scrutiny. However, selection of cases under this provision should be made keeping in view the following; - (i) Total number of cases selected for scrutiny during the year does not ordinarily exceed 2% of total number of returns filed /p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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