Guidelines for compulsory selection of returns for Complete Scrutiny during the Financial Year 2023-24 — procedure for compulsory selection in such cases — clarification

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..... xes Room No. 246, ITA-II Division New Delhi, 3 rd August, 2023 To All Pr. Chief Commissioners of Income-tax/ Chief Commissioners of Income-tax All Directors General of Income-tax. Madam/Sir, Subject: Guidelines for compulsory selection of returns for Complete Scrutiny during the Financial Year 2023-24 procedure for compulsory selection in such cases clarification - .....

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..... rn is either furnished or not furnished in response to notice u/s 148 of the Act. (i) Cases, where notices u/s 148 of the Act have been issued pursuant to search seizure / survey actions conducted on or after the 1 st day of April, 2021: These cases shall be selected for compulsory scrutiny with prior administrative approval of Pr.CIT/ Pr.DIT/ CIT/ DIT concerned who s .....

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..... ion is generally passed on to the jurisdictional AO for assessing them u/s 148 (for searches conducted/requisition made after 01.04.2021) of the Income-tax Act, 1961 . 4. Accordingly, with reference to Parameter 4 of Para 2 of the above-referred to Guidelines dated 24.05.2023, it is clarified that all such non-search cases selected are not required to be transferred to the Central Charges un .....

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