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of <h1>Tax Assessment Notices: Understanding 'Limited' vs. 'Complete Scrutiny' Under Section 143(2) of Income-tax Act, 1961</h1> In income tax assessments, cases are categorized into 'Limited Scrutiny' and 'Complete Scrutiny.' Taxpayers are notified of their case type through notices under section 143(2) of the Income-tax Act, 1961. In 'Limited Scrutiny,' only specific issues are examined, and the inquiry is confined to these issues. These cases are resolved quickly with few hearings. If during proceedings, potential income escapement over Rs. five lakhs (or Rs. ten lakhs in metro areas) is identified, the case may escalate to 'Complete Scrutiny' with written approval from the Principal Commissioner of Income Tax (Pr. CIT) or Commissioner of Income Tax (CIT).
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