The CBDT has issued the Guidelines for compulsory selection of returns for complete scrutiny for FY 2021-22.
The cases which are to be selected for Complete scrutiny are as follows:-
- Cases pertaining to survey u/s. 133A of the Income tax act
- Cases pertaining to Search and Seizure
- Cases in which notices u/s. 142(1) of the Act calling for return have been issued
- Cases in which notices u/s. 148 of the Act have been issued
- Cases related to registration / approval under various sections of the Act such as 12A, 35(1)(ii) / (iia) / (iii), 10(23C), etc.
To view and download the guidelines click here Guidelines for compulsory selection of returns for Complete Scrutiny during the Financial Year 2021- 22 – conduct of assessment proceedings in such cases