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of <h1>Section 143(4) Update: New Criteria for Excluding Cases from Sample Scrutiny for Assessment Year 1996-97.</h1> Instruction No. 1935/1996, dated March 12, 1996, pertains to the norms for excluding certain cases from sample scrutiny under Section 143(4) of the Income Tax Act, 1961. It extends the exclusion criteria to the assessment year 1996-97, applicable to assessees whose income increased by at least 30% compared to the previous year, provided the income exceeded the basic exemption limit, did not surpass Rs. 5 lakhs in 1995-96, and taxes were fully paid before filing returns. These norms do not apply if the case falls under compulsory scrutiny. Assessing officers are instructed to note these guidelines.
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