Manual selection for complete scrutiny prioritises returns with recurring large adjustments, searches, surveys, and registration issues. Manual selection for Complete Scrutiny in 2018-19 targets returns with recurring substantial additions, transfer pricing confirmations, survey related issues (including retracted disclosures or impounded records), assessments linked to search and seizure, returns filed after reassessment notices, claims of exemptions despite cancellation or non grant of registrations/approvals, and cases flagged by other government agencies alleging specific tax evasion-with some selections requiring prior administrative approval by the relevant principal tax authority. CASS centrally selects Limited and Complete Scrutiny cases by non discretionary data analytics and communicates lists to jurisdictional authorities.
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 selection for complete scrutiny prioritises returns with recurring large adjustments, searches, surveys, and registration issues.
Manual selection for Complete Scrutiny in 2018-19 targets returns with recurring substantial additions, transfer pricing confirmations, survey related issues (including retracted disclosures or impounded records), assessments linked to search and seizure, returns filed after reassessment notices, claims of exemptions despite cancellation or non grant of registrations/approvals, and cases flagged by other government agencies alleging specific tax evasion-with some selections requiring prior administrative approval by the relevant principal tax authority. CASS centrally selects Limited and Complete Scrutiny cases by non discretionary data analytics and communicates lists to jurisdictional authorities.
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