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    <description>Guidelines prescribe compulsory selection of returns for complete scrutiny in Financial Year 2026-27 on specified parameters, including survey cases, search or requisition cases, notice under section 148 cases, cancelled or withdrawn registration or approval with exemption claims, recurring additions in earlier years above prescribed thresholds, and cases involving specific tax-evasion information. The instructions also set out approval, transfer, NaFAC processing, service of notice under section 143(2), document upload requirements, and separate treatment for International Taxation and Central Charges cases.</description>
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