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of <h1>Manual Selection Focuses on High-Risk Income Tax Returns for Complete Scrutiny in FY 2019-20 Under Section 148</h1> Manual selection of income tax returns for complete scrutiny during the financial year 2019-20 will focus on cases with substantial additions in previous assessments, transfer pricing cases exceeding Rs. 10 crore, survey cases with retracted disclosures, search and seizure assessments, and cases claiming exemptions despite cancellation of registrations. Returns flagged by law enforcement agencies for tax evasion require prior administrative approval before scrutiny. Computer Aided Scrutiny Selection (CASS) identifies cases for limited and complete scrutiny based on data analytics; unverified returns selected by CASS must be reopened via notice under section 148. Limited scrutiny cases with credible tax evasion information may be examined only on those specific issues with prior approval, without expanding the scope. These guidelines aim to standardize scrutiny selection and ensure compliance with procedural requirements.
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