Selection of returns for scrutiny must follow risk management strategy and attract written communication to assessee within prescribed time.

The Department or prescribed Directorate may select returns or cases for scrutiny assessment after processing, or where a return is invalid or not filed in response to specified notices, provided such selection is made in accordance with the Board's risk management strategy; the selection must be communicated in writing to the assessee and the risk management strategy itself is confidential and not to be disclosed.

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