Guidelines for manual selection of returns for Complete Scrutiny during the financial-year 2018-2019

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..... ncome-tax/Chief-Commissioner of Income-Tax All Pr. Directors-General of Income tax/Directors-General of Income-tax Sir/Madam Subject: Guidelines for manual selection of returns for Complete Scrutiny during the financial-year 2018-2019-regd. 1. The parameters for manual selection of returns for Complete Scrutiny during financial year 2018-19 are as under.- (i) Cases involving addition In an e .....

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..... books of accounts. documents etc. were not impounded and returned income (excluding any disclosure made during the Survey) is not less than returned Income of preceding assessment year. However, where assessee has retracted from disclosure made during the Survey, such cases will nut be covered by this exclusion. (iii) Assessments In search and seizure cases to be made under section(s) 153A. 153C .....

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..... on pointing out specific tax-evasion for the relevant year is given by any Government Department/Authority/Agency/Regulatory Body. However, before selecting a return for scrutiny under this criterion, Assessing Officer shall take prior administrative approval from concerned jurisdictional Pr. CIT/Pr.DIT/CIT/DIT. 2. Through Computer Aided Scrutiny Selection (CASS), cases are being selected in two .....

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