Guidelines for manual selection of returns for Complete Scrutiny during the financial-year 2018-2019

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....he 20th August 2018 To All Pr. Chief-Commissioners of Income-tax/Chief-Commissioner of Income-Tax All Pr. Directors-General of Income tax/Directors-General of Income-tax Sir/Madam Subject: Guidelines for manual selection of returns for Complete Scrutiny during the financial-year 2018-2019-regd. 1. The parameters for manual selection of returns for Complete Scrutiny during financi....

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.... (ii) Cases pertaining to Survey under section 133A of the Income-tax Act. 1961 ('Act') excluding those cases where books of accounts. documents etc. were not impounded and returned income (excluding any disclosure made during the Survey) is not less than returned Income of preceding assessment year. However, where assessee has retracted from disclosure made during the Survey, such cases will n....

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....n reversed/set-aside In appellate proceedings, those cases will not be selected under this clause (vi) Cases In respect of which information pointing out specific tax-evasion for the relevant year is given by any Government Department/Authority/Agency/Regulatory Body. However, before selecting a return for scrutiny under this criterion, Assessing Officer shall take prior administrative ap....