Non-adversarial tax regime: limit scrutiny scope to specified information and enforce supervisory review and remedies. Directives implement a non-adversarial tax regime by limiting the scope of scrutiny in cases selected from automated information to specified issues unless widened with senior sanction, requiring supervisory review to prevent frivolous or high pitched additions, mandating credit for TDS evidence to avoid refund withholding, confining remand reports to specified matters, applying merit-based discretion for appeals and references, enforcing timely grievance disposal, and requiring summons to be issued only in deserving cases.