Selection criteria for scrutiny establish compulsory, sample, information based and exceptional categories guiding income tax examinations. The guidelines establish four categories for selecting income tax returns for scrutiny: Class A compulsory scrutiny for searches, surveys, reassessments, investigation recommended cases and high turnover/capital infusion; Class B sample scrutiny with specified quotas by corporate status and income ranges plus enumerated exemptions; Class C information based scrutiny requiring recorded reasons and approval; and Class D exceptional case scrutiny with reasons, higher approval and limits on number and routine selection.
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.
Selection criteria for scrutiny establish compulsory, sample, information based and exceptional categories guiding income tax examinations.
The guidelines establish four categories for selecting income tax returns for scrutiny: Class A compulsory scrutiny for searches, surveys, reassessments, investigation recommended cases and high turnover/capital infusion; Class B sample scrutiny with specified quotas by corporate status and income ranges plus enumerated exemptions; Class C information based scrutiny requiring recorded reasons and approval; and Class D exceptional case scrutiny with reasons, higher approval and limits on number and routine selection.
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