Guidelines for compulsory selection of returns for Complete Scrutiny during the Financial Year 2022-23 - procedure for compulsory selection in such cases

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....irect Taxes (ITA-II division) North Block, New Delhi, the 03^rd June, 2022 To All Pr. Chief Commissioners of Income-tax/ Chief Commissioners of Income-tax All Pr. Director Generals of Income-tax/ Director Generals of Income-tax. Madam/Sir Subject: Guidelines for compulsory selection of returns for Complete Scrutiny during the Financial Year 2022-23 - procedure for com....

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....l be selected for scrutiny with prior administrative approval of Pr. CIT/Pr. DIT/CIT/DIT concerned, who shall ensure that such cases 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 by the Assessing Officer concerned. Where such cases are not centralized and Return of Income is filed in response to notice u/s 153C, the Assess....