The guidelines for compulsory selection of returns for Complete ...

FY 2024-25 Scrutiny: Key Criteria for Selection Include Sections 133A, 132, 132A, 142(1), 148, 12A, 12AB.

May 23, 2024

Circulars Income Tax

The guidelines for compulsory selection of returns for Complete Scrutiny during FY 2024-25 outline the parameters and procedures for such selection. Key parameters include cases from surveys u/s 133A, search and seizure cases u/s 132/132A, non-filing of returns in response to notices u/s 142(1), cases with notices u/s 148, cases involving registration/approval under sections like 12A, 12AB, and cases with recurring issues of law or fact. The selection requires prior administrative approval and timely transfer to Central Charges u/s 127. Specific timelines for actions and notices u/s 143(2) are provided. Cases selected for scrutiny by International Taxation and Central Circle charges will be handled by respective charges.

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The guidelines for compulsory selection of returns for Complete ...

FY 2024-25 Scrutiny: Key Criteria for Selection Include Sections 133A, 132, 132A, 142(1), 148, 12A, 12AB.

May 23, 2024

Circulars Income Tax

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