The guidelines for compulsory selection of returns for Complete ...
Guidelines for compulsory selection of returns for Complete Scrutiny in FY 2024-25 issued by CBDT. Key parameters include surveys u/s 133A, searches u/s 132, and notices u/s 142(1) & 148.
Circulars Income Tax
May 23, 2024
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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