Procedure of Selection of Cases for "Scrutiny" for Corporate Assessees.

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..... orporate Assessees. Sir/Madam, In supercession of earlier instructions on the above subject, I am directed to state the procedure for selection of Cases of Corporate Assessees for Scrutiny during the current financial year 2003. 2.The following categories of cases shall be compulsorily scrutinized:- 1) All public Sector Undertakings and Banks. 2) All Cases wherein Addition/Disallowance of Rs .....

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..... y be arranged alphabetically in two separate lists. In case of companies whose paid up capital exceeds Rs.1 crore, one out of every four cases is to be selected for scrutiny out of the list so prepared i.e. serial no. 1, 5, 9,....... In case of companies having a paid up capital of Rs.1 crore and below, one out of every 15 cases is to be selected for scrutiny out of the list prepared i.e. serial n .....

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