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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....ue Central Board of Direct Taxes Room No. 246, ITA-II Division New Delhi, 3^rd 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....

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....t. (i) Cases, where notices u/s 148 of the Act have been issued pursuant to search & seizure / survey actions conducted on or after the 1^st 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....