Compulsory selection for complete scrutiny allocates specified case categories to Central Charges or the National e Assessment Centre for assessment. Guidelines set parameters for compulsory selection of returns for Complete Scrutiny under the Faceless Assessment Scheme, 2020: survey, search and seizure, notices calling for return, reassessment notices, and registration/approval claim cases are categorized. Where impounded material or certain search/seizure aspects exist, matters must be transferred to Central Charges after issuance of the assessment notice; where no impounded material or where returns were filed, proceedings are to be conducted by the National e Assessment Centre, with required Survey Report uploads to ITBA.