https://www.taxtmi.com/circulars?id=10489 The guidelines establish four categories for selecting income tax returns for scrutiny: Class A compulsory scrutiny for searches, surveys, reassessments, investigation recommended cases and high turnover/capital infusion; Class B sample scrutiny with specified quotas by corporate status and income ranges plus enumerated exemptions; Class C information based scrutiny requiring recorded reasons and approval; and Class D exceptional case scrutiny with reasons, higher approval and limits on number and routine selection. en-us Fri, 11 Jul 1997 00:00:00 +0530 Tue, 14 Jun 2011 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10489 The guidelines establish four categories for selecting income tax returns for scrutiny: Class A compulsory scrutiny for searches, surveys, reassessments, investigation recommended cases and high turnover/capital infusion; Class B sample scrutiny with specified quotas by corporate status and income ranges plus enumerated exemptions; Class C information based scrutiny requiring recorded reasons and approval; and Class D exceptional case scrutiny with reasons, higher approval and limits on number and routine selection. Circulars Income Tax Fri, 11 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10489