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    <title>Guidelines for compulsory selection of returns for Complete Scrutiny during the Financial Year 2020-21 - conduct of assessment proceedings in such cases</title>
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    <description>Guidelines set parameters for compulsory selection of returns for Complete Scrutiny under the Faceless Assessment Scheme, 2020: survey, search and seizure, notices calling for return, reassessment notices, and registration/approval claim cases are categorized. Where impounded material or certain search/seizure aspects exist, matters must be transferred to Central Charges after issuance of the assessment notice; where no impounded material or where returns were filed, proceedings are to be conducted by the National e Assessment Centre, with required Survey Report uploads to ITBA.</description>
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