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    <title>Procedure for Selection of Cases for &quot;Scrutiny&quot; for Non-corporate Assessees</title>
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    <description>Procedure mandates compulsory scrutiny for specified categories including sustained appellate additions, search and seizure, survey under section 133A, inter-agency or credible information of evasion, and significant international transactions. For other non-corporate non-salary returns processed on AST, the CIT must prepare a single descending-income consolidated list for the charge and apply stratified random sampling across top, middle and remaining tiers; ineligible company, salary or time-barred cases are ignored. The CCIT must certify selections and the CIT office must segregate cases AO-wise before issuing notices, using the AST executive query to generate the list.</description>
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    <pubDate>Fri, 17 Oct 2003 00:00:00 +0530</pubDate>
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      <description>Procedure mandates compulsory scrutiny for specified categories including sustained appellate additions, search and seizure, survey under section 133A, inter-agency or credible information of evasion, and significant international transactions. For other non-corporate non-salary returns processed on AST, the CIT must prepare a single descending-income consolidated list for the charge and apply stratified random sampling across top, middle and remaining tiers; ineligible company, salary or time-barred cases are ignored. The CCIT must certify selections and the CIT office must segregate cases AO-wise before issuing notices, using the AST executive query to generate the list.</description>
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      <pubDate>Fri, 17 Oct 2003 00:00:00 +0530</pubDate>
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