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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Guidelines for compulsory selection of income-tax returns for complete scrutiny under s.133A, s.142(1), s.143(2) and s.148</h1> Guidelines set parameters and procedures for compulsory selection of returns for complete scrutiny in FY 2022-23, covering returns linked to surveys (s.133A), search-and-seizure/requisition cases, non-filing after notices (s.142(1)), notices under s.148, claims despite revoked registrations/approvals, recurring additions above prescribed thresholds, and cases with specific intelligence of tax evasion. Selection requires prior administrative approval, uploading of supporting documents to the IT system, transfer to Central Charges or referral to the National Faceless Assessment Centre (NaFAC) as specified, and service of notices through NaFAC where applicable. Deadlines: referral to NaFAC by 31.05.2022 and service of s.143(2) notices by 30.06.2022; certain exclusions apply.
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