https://www.taxtmi.com/circulars?id=10433 Parameters require compulsory scrutiny for assessments arising from search, seizure and survey, reassessments and set-aside assessments, high-risk refund claims, and cases recommended by the Investigation Wing. Sample scrutiny applies by income bands with specified selection percentages and exclusions for certain resident individuals and modest year-on-year increases subject to provisos. Sampling uses rotational selection for higher bands and a random-start method for lower bands; samples are drawn from prior-year filings unless workload necessitates current returns. Non-filers must be issued notices and, if they file, are selected under the same criteria. en-us Fri, 03 Jun 1994 00:00:00 +0530 Tue, 14 Jun 2011 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10433 Parameters require compulsory scrutiny for assessments arising from search, seizure and survey, reassessments and set-aside assessments, high-risk refund claims, and cases recommended by the Investigation Wing. Sample scrutiny applies by income bands with specified selection percentages and exclusions for certain resident individuals and modest year-on-year increases subject to provisos. Sampling uses rotational selection for higher bands and a random-start method for lower bands; samples are drawn from prior-year filings unless workload necessitates current returns. Non-filers must be issued notices and, if they file, are selected under the same criteria. Circulars Income Tax Fri, 03 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10433