Manual scrutiny selection requires compulsory identification of specified tax cases for detailed assessment and quality reporting. Compulsory manual selection for scrutiny in FY 2015-2016 mandates selection of specified categories of cases: substantial recurring additions (including transfer pricing), survey cases with impounded records or retracted disclosures, search and seizure assessments, reassessment returns, claims of exemption despite refusal/cancellation of registration or withdrawal of approval, and cases based on verifiable information of tax evasion with prior supervisory approval. CASS-selected cases are separate. All scrutiny orders must be completed via the AST system and authorities must monitor assessment quality and report selected quality assessment orders to zonal members.
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.
Manual scrutiny selection requires compulsory identification of specified tax cases for detailed assessment and quality reporting.
Compulsory manual selection for scrutiny in FY 2015-2016 mandates selection of specified categories of cases: substantial recurring additions (including transfer pricing), survey cases with impounded records or retracted disclosures, search and seizure assessments, reassessment returns, claims of exemption despite refusal/cancellation of registration or withdrawal of approval, and cases based on verifiable information of tax evasion with prior supervisory approval. CASS-selected cases are separate. All scrutiny orders must be completed via the AST system and authorities must monitor assessment quality and report selected quality assessment orders to zonal members.
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