Scope of scrutiny assessment confirms taxpayer hasn't understated income or underpaid tax through return scrutiny. The scope of scrutiny assessment is to verify that the taxpayer has not understated income, computed excessive losses, or underpaid tax. The Assessing Officer conducts a detailed examination of the return of income, verifying claims, deductions and supporting materials to satisfy himself that the return accurately reflects taxable income and that no omissions or errors have reduced the tax liability.