13/05/2022
CBDT Issues Guidelines for compulsory selection of Income Tax returns for Complete Scrutiny during the Financial Year 2022-23 and procedure for compulsory selection in such cases vide Instruction No. F.No.225/ 81/2022/ITA-II Dated: 11th May, 2022. CBDT notifies Scrutiny criteria/Guideline for following parameters for compulsory selection of returns for Complete Scrutiny-
1. Cases pertaining to survey u/s 133A of the Income-tax Act, 1961 (Act)
2. Cases pertaining to Search and Seizure
3. Cases in which notices u/s 142(1) of the Act, calling for return, have been issued & no returns have been furnished
4. Cases in which notices u/s 148 of the Act have been issued
5. Cases related to registration/ approval under various sections of the Act, such as 12A, 35(1)(ii)/ (iia)/ (iii), 10(23C), etc.
6. Cases involving addition in an earlier assessment year(s) on a recurring issue of law or fact and/or law and fact
7. Cases related to specific information regarding tax-evasion. 🙏