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of <h1>New Guidelines for Tax Return Scrutiny in FY 2022-23: Procedures for Search and Seizure Cases Under Income Tax Act.</h1> The circular outlines the revised guidelines for the compulsory selection of tax returns for complete scrutiny during the financial year 2022-23. It specifies procedures for cases involving search and seizure or requisition actions. For actions conducted before April 1, 2021, assessments are to be made under specific sections of the Income Tax Act, with cases requiring prior administrative approval and transfer to Central Charges. For actions on or after April 1, 2021, similar procedures apply for returns related to the assessment year 2021-22. The guidelines emphasize compliance and the unchanged status of other provisions.
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