<h1>CBDT introduces new rules for streamlined scrutiny assessments, enhances electronic communication, and pilots email-based scrutiny in major cities.</h1> The Central Board of Direct Taxes (CBDT) has issued new instructions to streamline scrutiny assessment proceedings and enhance electronic communication in tax administration. These measures aim to ensure fair and transparent processes by requiring assessing officers to specify inquiries for taxpayers under scrutiny, with cases selected through Computer Aided Scrutiny Selection (CASS). Limited scrutiny cases can only be converted to complete scrutiny with approval if potential income escaping assessment exceeds a set limit. A pilot project for email-based scrutiny is being tested in major cities to reduce the need for taxpayer visits, promoting a paperless and non-adversarial tax regime.