https://www.taxtmi.com/circulars?id=8899 Selective scrutiny of summary assessments must follow prescribed criteria and Commissioner specified ceilings where applicable; specified trades (including sugar and paper) and random PAN or periodic based selection may be used so that targeted categories and random picks together form the pool for scrutiny. The indicated percentages are minimum guidelines and may be increased based on manpower. The aim is to identify undisclosed income items rather than to reject book results; rejection needs higher approval. Assessing officers must collect data and maintain the prescribed register for cases subjected to selective scrutiny. en-us Wed, 13 Sep 1972 00:00:00 +0530 Mon, 30 May 2011 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8899 Selective scrutiny of summary assessments must follow prescribed criteria and Commissioner specified ceilings where applicable; specified trades (including sugar and paper) and random PAN or periodic based selection may be used so that targeted categories and random picks together form the pool for scrutiny. The indicated percentages are minimum guidelines and may be increased based on manpower. The aim is to identify undisclosed income items rather than to reject book results; rejection needs higher approval. Assessing officers must collect data and maintain the prescribed register for cases subjected to selective scrutiny. Circulars Income Tax Wed, 13 Sep 1972 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8899