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of <h1>Random Scrutiny Selection for Corporate Assessees: 1 in 4 for Over Rs. 1 Crore, 1 in 15 for Rs. 1 Crore or Below.</h1> The procedure for selecting corporate assessees for scrutiny by the Directorates of International Taxation for the financial year 2003-2004 involves random selection from the Return Registers. Companies are categorized based on their paid-up capital: those exceeding Rs. 1 crore and those with Rs. 1 crore or below. For companies with paid-up capital over Rs. 1 crore, one in every four cases is selected for scrutiny. For companies with paid-up capital of Rs. 1 crore or below, one in every 15 cases is chosen. These instructions are to be communicated to all relevant parties.
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