Limited scrutiny conversion requires a reasonable view supported by credible material before expanding enquiry to complete scrutiny. The AO may convert a case from Limited Scrutiny to Complete Scrutiny only after forming a reasonable view, supported by credible material with a direct nexus to the issue, that underassessment is possible; conversion remains subject to existing monetary thresholds and administrative approval. Initial enquiries are confined to limited-scrutiny issues until proper conversion and taxpayer intimation; once converted the AO may examine additional issues and should use review mechanisms and the summary assessment provision to prevent fishing and roving enquiries.