Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Guidelines for Scrutiny of Non-Corporate Assessee Cases in 2006-07: Key Focus on Significant Tax Issues and Transactions.</h1> The circular outlines the procedure for selecting non-corporate assessee cases for scrutiny in the 2006-07 financial year. Cases subject to compulsory scrutiny include those related to search and seizure, surveys, substantial deductions or refunds, appeals involving significant tax issues, and certain financial thresholds for local authorities, banks, educational institutions, and professionals. The guidelines also cover cases involving international transactions, stockbrokers, contractors, and builders. The selection process involves both manual and computer-assisted methods, with oversight by senior tax officials to ensure efficiency and manage workload. Cases filed under specific sections or involving substantial legal questions may also be scrutinized.