Assessment scrutiny selection: mandatory scrutiny for searches, reassessments and high-risk refunds; sample checks and exclusions specified. Parameters require compulsory scrutiny for assessments arising from search, seizure and survey, reassessments and set-aside assessments, high-risk refund claims, and cases recommended by the Investigation Wing. Sample scrutiny applies by income bands with specified selection percentages and exclusions for certain resident individuals and modest year-on-year increases subject to provisos. Sampling uses rotational selection for higher bands and a random-start method for lower bands; samples are drawn from prior-year filings unless workload necessitates current returns. Non-filers must be issued notices and, if they file, are selected under the same criteria.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Assessment scrutiny selection: mandatory scrutiny for searches, reassessments and high-risk refunds; sample checks and exclusions specified.
Parameters require compulsory scrutiny for assessments arising from search, seizure and survey, reassessments and set-aside assessments, high-risk refund claims, and cases recommended by the Investigation Wing. Sample scrutiny applies by income bands with specified selection percentages and exclusions for certain resident individuals and modest year-on-year increases subject to provisos. Sampling uses rotational selection for higher bands and a random-start method for lower bands; samples are drawn from prior-year filings unless workload necessitates current returns. Non-filers must be issued notices and, if they file, are selected under the same criteria.
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