Notice for scrutiny assessment: AO may require attendance, documents and information, subject to prior approval for undisclosed assets.

The Assessing Officer may serve a notice for scrutiny assessment requiring attendance, production of evidence, production of accounts or documents not older than three years, or furnishing verified written information including a statement of all assets and liabilities; the AO may make inquiries to obtain full information on tax bases. The AO must obtain previous approval of the Joint Commissioner before requiring statements of assets and liabilities not included in the accounts. "Assessee" means one selected for scrutiny under section 156 or served a notice under section 166.

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