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    <title>Guidelines for compulsory selection of returns for Complete Scrutiny during the Financial Year 2022-23 - procedure for compulsory selection in such cases</title>
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    <description>Parameters require compulsory scrutiny selection for returns linked to surveys, search and seizure/requisition actions, non compliance with notices under section 142(1), notices under section 148, cancelled or non granted registration/approval claims, recurring additions on issues of law or fact, and specific information of tax evasion. Assessing Officers must prepare and submit lists with prior administrative approval, upload underlying documents to ITBA for NaFAC access, and ensure transfer to Central Charges as directed; notices are to be served through NaFAC and timelines for selection and transfer are prescribed to meet statutory limits.</description>
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      <description>Parameters require compulsory scrutiny selection for returns linked to surveys, search and seizure/requisition actions, non compliance with notices under section 142(1), notices under section 148, cancelled or non granted registration/approval claims, recurring additions on issues of law or fact, and specific information of tax evasion. Assessing Officers must prepare and submit lists with prior administrative approval, upload underlying documents to ITBA for NaFAC access, and ensure transfer to Central Charges as directed; notices are to be served through NaFAC and timelines for selection and transfer are prescribed to meet statutory limits.</description>
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