Compulsory scrutiny selection: centralised assessment by NaFAC or Central Charges for survey, search, and specified cases. Guidelines allocate compulsory scrutiny of returns for 2021-22: survey cases with impounded material must be transferred to Central Charges within fifteen days of the notice; survey cases without impounded material, search and certain 142(1)/148 non-return situations, and returns filed after specified notices will have assessment proceedings conducted by the National Faceless Assessment Centre, with the Jurisdictional Assessing Officer required to upload relevant reports and issue preliminary notices as prescribed.