Limited scrutiny: issue-specific tax assessments confined to stated enquiries, with escalation to complete scrutiny upon material undisclosed income.

Limited scrutiny is an issue-specific assessment process where reasons for selection are promptly communicated, the questionnaire and enquiry are confined to those specified issues, and proceedings are completed through a limited number of expeditious hearings. If material undisclosed income requiring substantial verification on other issues is discovered, the Assessing Officer may escalate the case to complete scrutiny, subject to written approval from the relevant supervisory authority after satisfaction about the merits of further enquiry.

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