Procedure for Selection of cases for 'Scrutiny' for NON-CORPORATE Assessees

Selection of tax returns for scrutiny: mandatory categories, AO may select others with written reasons and supervisory approval.

Instruction mandates compulsory scrutiny of specified non-corporate assessee returns, including those arising from search and seizure, statutory surveys, large deductions or refunds, prior sustained additions, local authority returns, banks and NBFCs above deposit thresholds, charity exemption claims with high receipts, significant international transactions, non-resident returns with income below withholding determinations, stock-brokers and professionals with high gross receipts but low declared income, large contractors and exporters, and all returns filed after reopening notices; additional selections require written reasons and CCIT approval and processing includes a centrally run computer assisted selection system.