TaxTMI 
TaxTMI 
TaxTMI 
Guidelines for manual selection of returns for Complete Scrutiny during the financial-year 2019-20
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....rs of Income-tax/Chief-Commissioner of Income-Tax All Pr. Directors-General of Income tax/Directors-GeneraI of Income-tax Sir/Madam Subject: Guidelines for manual selection of returns for Complete Scrutiny during the financial-year 2019-20-regarding. 1. The parameters for manual selection of returns for Complete Scrutiny during financial year 2019-20 are as under.....
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....such order. (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,....
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....ellate proceedings, those cases will not be selected under this clause. (v) Cases in respect of which specific information pointing out tax-evasion for the relevant year is given by any law-enforcement/intelligence/regulatory authority or agency. However, before selecting a return for scrutiny under this criterion, Assessing Officer shall take prior administrative approval from jurisdictional Pr.....
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....od of e-filing and such returns remain unverified before the due date for issue of notice u/s 143(2), should be reopened by issue of notice under section 148 of the Act. (ii) Cases selected for 'Limited Scrutiny' but credible specific information has been/is received from any law-enforcement/intelligence/regulatory authority or agency regarding tax-evasion in such cases, then only issue(s....