Guidelines for compulsory selection of returns for Complete Scrutiny during the Financial Year 2023-24 — procedure for compulsory selection in such cases — clarification

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....I Division New Delhi, 3rd August, 2023 To All Pr. Chief Commissioners of Income-tax/ Chief Commissioners of Income-tax All Directors General of Income-tax. Madam/Sir, Subject: Guidelines for compulsory selection of returns for Complete Scrutiny during the Financial Year 2023-24 -- procedure for compulsory selection in such cases -- clarification - reg. Kindly refer to Boards' Guideline....

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....ns conducted on or after the 1st day of April, 2021: These cases shall be selected for compulsory scrutiny with prior administrative approval of Pr.CIT/ Pr.DIT/ CIT/ DIT concerned who shall ensure that such cases, if lying outside Central Charges, are transferred to Central Charges u/s 127 of the Act within 15 days of service of notice u/s 143(2) / 142(1) of the Act calling for information by th....