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    <title>Compulsory Manual Selection of Cases for Scrutiny During Financial Year 2016-17</title>
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    <description>Manual selection mandates compulsory scrutiny of returns showing substantial recurring additions finalized or confirmed on appeal, survey cases where impounded books alter returned income, search and seizure assessments and returns filed after reopening, claims to exemption despite denial or cancellation of registration, entities claiming research or educational deductions, and cases with verifiable government intelligence of evasion subject to administrative approval. CASS 2016 operates in parallel, and e mail based paperless assessment is extended to specified metros with opt out and limited physical submission exceptions.</description>
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