Random selection for scrutiny mandated with income slab sampling tiers, supervisory responsibility and annual reporting requirement. Random selection for tax scrutiny must follow prescribed percentage-based sampling by income slabs, with a higher sampling rate for newly detected or voluntary summary-assessment cases at the lowest income tier. The Inspecting Assistant Commissioner is personally responsible for making selections and ensuring compliance with existing procedural guidelines. Commissioners must enforce the system, ensure random selection numbers reach ITOs, and submit an annual report to the Board by August 15 showing the number of cases selected by random sampling.