Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income Tax Scrutiny for FY 1996-97: Class A, B, C Categories Explained; Focus on Searches, Surveys, and Non-Filers.</h1> The circular outlines the parameters for selecting income tax cases for scrutiny in the financial year 1996-97 under the Income Tax Act, 1961. It categorizes cases into Class 'A' for compulsory scrutiny, Class 'B' for sample scrutiny, and Class 'C' for information-based scrutiny. Class 'A' includes cases involving searches, surveys, reassessments, and significant financial activities. Class 'B' involves a percentage-based selection of returns based on income levels, with certain exceptions. Class 'C' focuses on cases with information from various departments. The circular also emphasizes scrutiny for non-filers and provides guidelines for wealth tax examination and other procedural aspects.
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