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CBDT issues guidelines for selection of returns for complete scrutiny of returns for FY 2022-23

CBDT guidelines for scrutiny for FY 2022-23

CBDT has issued the guidelines for compulsory selection of returns for complete scrutiny during the Financial Year 2022-23. In the guidelines, the following perimeters have been specified as under:-

  1. Cases pertaining to survey u/s. 133A of the Income Tax Act 1961
  2. Cases pertaining to Search and Seizure
  3. Cases in which notices u/s. 142(1) of the Act, calling for return, have been issued & no returns have been furnished
  4. Cases in which notices u/s. 148 of the Act have been issued
  5. Cases related to registration / approval under various sections of the Act such as 12A, 35(1)(ii) / (iia) / (iii), 10(23C), etc.
  6. Cases involving addition in an earlier assessment year(s) on a recurring issue of law or fact and / or law and fact
  7. Cases related to specific information regarding tax evasion

    To view and download the Guidelines, click here Guidelines for Compulsory Selection of Returns_F.Y. 2022-23.

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