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Compulsory Manual Selection of Cases for Scrutiny During Financial Year 2016-17

Income Tax - 4/2016 - Dated:- 13-7-2016 - INSTRUCTION NO.4/2016 DATED 13-7-2016 1. In supersession of earlier Instructions on the above subject, the Board hereby lays down the following procedure and criteria for manual selection of returns/cases for compulsory scrutiny during the financial year 2016-2017:- (i) Cases involving addition on a substantial and recurring question of law or fact in earlier assessment year(s), in excess of ₹ 25 lakhs in metro charges at Ahmedabad, Bengaluru, Chen .....

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d at 1st appeal stage in favour of revenue or subsequently and further appeal of assessee is pending before any Authority in the appellate process. (ii) All assessments pertaining to Survey under section 133A of the Act excluding those cases where books of account, 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 retracts the disclosure made during the Sur .....

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A of the IT Act has not been granted or has been cancelled by the CIT/DIT concerned, yet the assessee has been found to be claiming tax-exemption under section 11 of the Act. However, where such orders of the CIT/DIT have been reversed/set-aside in appellate proceedings, those cases will not be selected under this clause. (vi) Cases of entities, being 'scientific research association' or 'university, college or other institution', having approval under section(s) 35(1)(ii)/35(l)( .....

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such cases has been/is being separately intimated by the Pr.DGIT(Systems) to the jurisdictional authorities concerned. 3. As a taxpayer friendly measure, to reduce the departmental interface with the assessee and reduce the compliance burden of taxpayers in scrutiny assessment proceedings, the scheme of Assessment through e-mail is being extended to all scrutiny cases including the cases selected under above parameters in seven cities of Ahmedabad, Bengaluru, Chennai, Delhi, Hyderabad, Kolkata .....

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