TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>New Scrutiny Guidelines for 2006-07: Focus on Corporate Assessees, International Transactions, and Financial Thresholds u/s 133A.</h1> The Board has established new guidelines for selecting corporate assessee cases for scrutiny for the 2006-07 financial year, replacing previous instructions. Mandatory scrutiny applies to cases involving search and seizure, surveys under section 133A, significant deductions or refunds, foreign companies, substantial additions or disallowances, banks, public sector undertakings, major companies, and specific financial thresholds in various sectors. Additional scrutiny criteria include cases involving international transactions, non-banking financial corporations, stockbrokers, amalgamated companies, contractors, builders, and new capital or loans. Exclusions apply based on past assessments, and a Computer Assisted Scrutiny System (CASS) will aid in selection.
TaxTMI 
TaxTMI 
