Compulsory manual selection of cases for scrutiny during the Financial Year 2015-2016-regd:

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.... All Pr. Directors-General of Income-tax/Directors-General of Income-tax Sir/Madam Subject: Compulsory manual selection of cases for scrutiny during the Financial Year 2015-2016-regd:- 1. In supersession of earlier Instructions on the above subject, the Board hereby lays down the following procedure and criteria for manual selection of returns/cases for scrutiny during the financial-year 2015-2....

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....sessment year. However, where assessee retracts the disclosure made during the Survey, such cases will not be covered by this exclusion. d) Assessments in search and seizure cases to be made under section(s) 158B, 158BC, 158BD, 153A & 153C read with section 143(3) of the Act and also for the returns filed for the assessment year relevant to the previous year in which authorization for search and ....

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....evasion is given by Government Departments/Authorities. The Assessing Officer shall record reasons and take prior approval from jurisdictional Pr. CCIT/CCIT/Pr. DGIT/DGIT concerned before selecting such a case for scrutiny. 2. Computer Aided Scrutiny Selection (CASS): Cases are also being selected under CASS on the basis of broad based selection filters. List of such cases shall be separately int....