TaxTMI 
TaxTMI 
Guidelines for compulsory selection of returns for Complete Scrutiny during the Financial Year 2025-26 - procedure for compulsory selection in such cases
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....Kindly refer to the above. 2. The parameters for compulsory selection of returns for Complete Scrutiny during Financial Year 2025-26 and procedure for compulsory selection in such cases are prescribed as under: Systems Scenario code Parameters Procedures CS 01 Cases pertaining to survey u/s 133A of the Income-tax Act,1961 (Act)- Case(s) of the assessee(s), in whose case survey u/s 133A of the Act (other than survey u/s 133A(2A) of the Act) has been conducted on or after 01.04.2023. Cases shall be selected for compulsory scrutiny under this parameter by Directorate of Income-tax (Systems) with the approval of DGIT(Systems), Delhi on the basis of information of survey cases provided by CIT(Inv)(OSD), Investigation Division, CBDT. Not....
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....ch as 12A, 12AB, 35(1)(ii)/ (iia)/ (iii), 10(23C)(iv)/(v)/(vi)/(via), etc Cases where registration /approval under various sections of the Act such as section 12A, 12AB, 35(1)(ii)/(iia)/(iii), 10(23C)(iv)/(v)/ (vi)/(via), etc. (i) has not been granted or has been cancelled/withdrawn by the Competent Authority on or before 31.03.2024, and (ii) the assessee has been found to be claiming tax-exemption/deduction in the return filed in ITR-7. However, where such orders of withdrawal of registration/approval have been reversed/set-aside in appellate proceedings, those cases will not be selected under this clause. Cases shall be selected for compulsory scrutiny using this parameter by Directorate of Income-tax (Systems) with the approval of D....
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....latest by 23.06.2025. Notice u/s 143(2) of the Act shall be served on the assessee through NaFAC. The Jurisdictional Assessing Officers shall upload the underlying documents containing specific information regarding this parameter immediately. (For Assessing Officers in International Taxation and Central Circle charges refer Para 5 at Page No.04) CS06 Cases related to specific information regarding tax-evasion: Cases, in respect of which: (a) specific information pointing out tax-evasion for the relevant assessment year is provided by any law-enforcement agency, (Investigation Wing/ Intelligence/ Regulatory Authority/ Agency, etc.) ; and (b) the return for the relevant assessment year is furnished by the assessee. 3. Clar....
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....shall ensure that such cases transfer these cases to central charges u/s 127 of the Act. (ii) where return is not furnished, these cases shall be transferred to central charges for further necessary action. 4.3 During the course of Search & Seizure action, information relating to some other persons, who may have one-off/ very few or limited financial transaction(s) with the main assessee group covered in the search u/s 132 /132A of the Act, may be found. Such persons are not integrally connected with the core business of the main assessee searched and do not belong to the same business group. Often such persons are also not residing in the same city as that of the main assessee. In such cases, the relevant information is generally passed....