Compulsory selection for complete scrutiny requires prior administrative approval and transfer to central charges with fixed service timelines. Guidelines mandate compulsory selection of specified categories of returns for Complete Scrutiny in FY 2023 24, including survey linked returns, search and seizure/requisition cases, non filed returns after notice, reassessment notices, withdrawal/cancellation of registrations where exemptions are claimed, recurring additions above thresholds, and cases flagged for tax evasion. Each compulsory selection requires prior administrative approval and, where applicable, transfer to Central Charges and uploading of supporting documents on IT systems for access by NaFAC; statutory timelines for selection, transfer and service of assessment or information notices are prescribed.