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<h1>Guidelines for Manual Tax Return Scrutiny in FY 2018-2019: Key Parameters and Section 133A Survey Cases.</h1> The circular outlines the guidelines for manually selecting tax returns for complete scrutiny during the financial year 2018-2019. Key parameters include cases with recurring issues exceeding specific monetary thresholds, transfer pricing cases, survey cases under section 133A, search and seizure assessments, and returns filed in response to section 148 notices. Additionally, cases where tax exemptions are claimed despite lack of registration or approval and instances of specific tax evasion reported by government entities are included. The Computer Aided Scrutiny Selection (CASS) system also identifies cases for scrutiny using data analytics, with results communicated to jurisdictional authorities.