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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Government mandates compulsory scrutiny selection rules for income-tax returns FY2024-25 with procedures under s.133A, s.132, s.142(1), s.143(2), s.127</h1> Government guidelines set parameters and procedures for compulsory selection of income-tax returns for complete scrutiny in FY 2024-25, covering cases from surveys (s.133A), searches/requisitions (s.132/132A), non-furnished return responses to s.142(1), s.148 notices, claims after revoked/denied registrations/approvals, recurring additions above specified monetary thresholds, and returns flagged by other agencies for tax evasion. Selection requires prior administrative approval, prompt transfer to Central Charges under s.127 (typically within 15 days of service of s.143(2)/142(1) notices), uploading of underlying documents to ITBA/NaFAC for faceless processing, special handling for International Taxation/Central Circle charges, and specified timelines for FY 2023-24 transfers (31.05.2024) and s.143(2) service (30.06.2024).
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