Compulsory scrutiny: returns with reassessment notices after search or survey must be transferred to central charges for scrutiny. Returns with reassessment notices issued after search and seizure or survey on or after 1 April 2021 must be compulsorily selected for complete scrutiny with prior administrative approval, and if lying outside Central Charges shall be transferred to Central Charges under the statutory transfer provision within 15 days of service of the notice calling for information. Peripheral non-search third party cases uncovered during searches are excepted from mandatory transfer unless covered by the Board's 2014 guidance.