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    <title>Income Tax Compulsory scrutiny notices to start flowing now as guidelines are in place.</title>
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    <description>Guidelines for Financial Year 2023 24 mandate issuance of notices under Section 143(2) for all returns compulsorily selected for complete scrutiny based on multi source data analytics. JAOs will list cases supported by specific information with administrative approval and upload that information; most selected cases will be processed by NaFAC, except international and central circle selections which remain with their charges. Categories for compulsory selection include notices under Section 148, surveys under Section 133A, search and seizure matters, notices under Section 142(1) or non filing, disputed registration/approval claims for exemptions/deductions, and recurring additions in earlier years on issues of law or fact.</description>
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