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of <h1>Guidelines for 'Limited Scrutiny' Cases by CBDT: Scope, Conversion to 'Complete Scrutiny', and Monitoring Procedures.</h1> The circular issued by the Central Board of Direct Taxes provides guidelines for handling 'Limited Scrutiny' cases selected through the Computer Aided Scrutiny Selection (CASS) for 2015 and 2016. It specifies that the scope of enquiry should be limited to the parameters that prompted the scrutiny. However, if there is potential income under-assessment exceeding a set monetary limit, the case may be converted to 'Complete Scrutiny' with administrative approval. The Assessing Officer must have credible material to justify this conversion. The circular also emphasizes monitoring such cases to prevent unnecessary investigations and outlines the procedures for notifying taxpayers.
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