Guidelines for manual selection of returns for Complete Scrutiny during the financial-year 2019-20

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..... e-tax/Chief-Commissioner of Income-Tax All Pr. Directors-General of Income tax/Directors-GeneraI of Income-tax Sir/Madam Subject: Guidelines for manual selection of returns for Complete Scrutiny during the financial-year 2019-20-regarding. 1. The parameters for manual selection of returns for Complete Scrutiny during financial year 2019-20 are as under.- (i) Cases involving addition in an ea .....

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..... Act, 1961 ('Act') excluding those cases where 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 be considered for scrutiny. (iii) Assessments in search and seiz .....

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..... ng out tax-evasion for the relevant year is given by any law-enforcement/intelligence/regulatory authority or agency. However, before selecting a return for scrutiny under this criterion, Assessing Officer shall take prior administrative approval from jurisdictional Pr. CIT/Pr.DlT/ClT/DlT concerned. 2. Through Computer Aided Scrutiny Selection (CASS), cases are being selected in two categories vi .....

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..... ice under section 148 of the Act. (ii) Cases selected for 'Limited Scrutiny' but credible specific information has been/is received from any law-enforcement/intelligence/regulatory authority or agency regarding tax-evasion in such cases, then only issue(s) arising from such information can be examined during the course of conduct of assessment proceedings in such 'Limited Scrutiny' .....

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