Compulsory tax scrutiny: manual selection prioritises high-value transfer pricing, recurring substantial additions, search/seizure and survey-linked assessments. Compulsory manual selection requires scrutiny of returns with significant transfer pricing exposure, confirmed or pending appellate additions on transfer pricing or recurring substantive issues, survey-linked cases with impounded records or fresh disclosures, assessments arising from search and seizure, responses to reassessment notices, claims of exemption impacted by the trusts definition, entities receiving substantial foreign donations under foreign contribution regulation, and cases flagged by other government authorities; supervisory approval and mandated use of assessment software apply, with monitoring by CCIT/DGIT and reporting to higher authorities.
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.
Compulsory tax scrutiny: manual selection prioritises high-value transfer pricing, recurring substantial additions, search/seizure and survey-linked assessments.
Compulsory manual selection requires scrutiny of returns with significant transfer pricing exposure, confirmed or pending appellate additions on transfer pricing or recurring substantive issues, survey-linked cases with impounded records or fresh disclosures, assessments arising from search and seizure, responses to reassessment notices, claims of exemption impacted by the trusts definition, entities receiving substantial foreign donations under foreign contribution regulation, and cases flagged by other government authorities; supervisory approval and mandated use of assessment software apply, with monitoring by CCIT/DGIT and reporting to higher authorities.
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