Selection of cases for scrutiny: centralised handling of search cases with supervisory allocation and mandatory approval. Procedure mandates centralised scrutiny of search cases and supervised, concurrent jurisdiction for non-search cases within a range, with the Addl. CIT/JCIT allocating files, approving first questionnaires, recording and initialling office notes of scrutiny discussions, and submitting minutes and selection proposals to Commissioners for approval. Selection must consider departmental information, scrutiny potential, heavy deductions and refunds, and use information from CIB and other agencies; officers bear full accountability and must perform thorough examination.