Compulsory scrutiny selection mandates prior administrative approval and transfer to Central Charges with NaFAC processing. Guidelines set parameters for compulsory scrutiny for FY 2024-25 covering surveys under section 133A, search and seizure and requisition cases under sections 132/132A, non-response to notices under section 142(1), cases with notices under section 148, claims of exemption where registration/approval is absent or withdrawn, recurring additions on issues of law or fact, and returns flagged by law enforcement. Procedure mandates prior administrative approval by the relevant Pr.CIT/Pr.DIT/CIT/DIT, timely transfer to Central Charges u/s 127 where required, uploading of documents on ITBA, and NaFAC processing and service of notices for centralized/faceless cases.