Parameters for selection of cases for scrutiny.

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....eizure and survey under section 133 A; (ii) all reassessments under section 147, set aside assessments and assessments requiring compulsory scrutiny under section 44AD or 44AE of the Act; (iii) all assessments where the refund claim exceeds Rs. 50 lakhs for Bombay City, Rs. 10 lakhs for Calcutta, Delhi, Madras, Hyderabad, Bangalore, Ahmedabad and Rs. 1 lakh for other cities : (iv) any other as....

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.... or in Form No. 3; (ii) the returns for the assessment year 1994-95 where the total income returned is more by 30% of the total income returned for the assessment year 1993-94; PROVIDED : (a) the total income for both the assessment year exceeds the basic exemption limits; (b) the total income for the assessment year 1993-94 does not exceed Rs. 5 lakhs; and (c) tax is fully paid for the asses....

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....Range Deputy Commissioner will prepare 33 identical slips numbered form 1 to 33. These slips, identically folded, will be put inside a container and one of them will be taken out as in the case of lottery. The number contained in the selected slip will be random start for that ward. Thus if the selected number for example is 12 then the 12th, 45th, 78th, 111th, etc, returns of that ward will be ch....