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<h1>CBDT mandates Assessing Officers to include detailed questionnaires in first notices u/s 143(2) to streamline scrutiny.</h1> The Central Board of Direct Taxes has issued instructions to ensure that Assessing Officers provide clear compliance requirements when issuing the first notice in cases selected for scrutiny. It has been observed that taxpayers often lack guidance on the specific documents or information needed, leading to unnecessary hardship and wasted time. With CASS cycles now running in advance, Assessing Officers should review returns and include a detailed questionnaire with the initial notice under section 143(2) of the Income-tax Act, 1961. This aims to streamline the process and improve efficiency in scrutiny assessments. All Assessing Officers must adhere to these directions.