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of <h1>Board Revises Scrutiny Case Selection for FY 1995-96; Excludes Sections 44AD(1) and 44AE(1) from Sample Scrutiny.</h1> Instruction No. 1932/1995, dated October 27, 1995, issued by the Board under the Income Tax Act, 1961, modifies the parameters for selecting cases for scrutiny for the financial year 1995-96. It specifies that cases covered by sections 44AD(1) and 44AE(1), except those requiring compulsory scrutiny under class 'A' of Instruction No. 1917, should not be considered for sample scrutiny. The Board emphasizes that all officers must uniformly follow the prescribed procedure for selecting sample scrutiny cases, as outlined in Instruction No. 1917.
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