Manual selection for complete scrutiny sets thresholds and conditions and requires administrative approvals for intelligence-referred cases. Rules set parameters for manual selection of returns for Complete Scrutiny: recurring additions in earlier years above specified thresholds and high-value transfer pricing additions where additions are final or confirmed on appeal; cases from surveys if disclosure retracted; assessments following search and seizure; claims of exemption despite cancellation of registration/approval (except where reversed on appeal); and returns flagged by law enforcement/intelligence/regulatory agencies subject to prior administrative approval.
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 sets thresholds and conditions and requires administrative approvals for intelligence-referred cases.
Rules set parameters for manual selection of returns for Complete Scrutiny: recurring additions in earlier years above specified thresholds and high-value transfer pricing additions where additions are final or confirmed on appeal; cases from surveys if disclosure retracted; assessments following search and seizure; claims of exemption despite cancellation of registration/approval (except where reversed on appeal); and returns flagged by law enforcement/intelligence/regulatory agencies subject to prior administrative approval.
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