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of <h1>Range Heads to Monitor Scrutiny Assessments per Section 144A, Superseding Previous Directives, as per Instruction No. 02/2006.</h1> The monitoring of scrutiny assessments by Range Heads will now adhere to the provisions of Section 144A of the Income Tax Act, as per Instruction No. 02/2006 dated April 27, 2006. This instruction supersedes any previous directives on the matter. The directive is issued by the Director of ITA-II at the Central Board of Direct Taxes and should be communicated to all relevant parties.
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