Guidelines for Compulsory Selection of ITR for Complete Scrutiny FY 2022-23

The Central Board of Direct Taxes (CBDT) has released Guidelines for compulsory selection of returns for Complete scrutiny during the Financial Year 2022-23.

One of the Parameters is Cases pertaining to survey u/s 133A of the Income Tax Act, 1961. Returns filed for the assessment year relevant to the previous year in which the survey was conducted under section 133A shall be selected for Complete Scrutiny.

Similarly, Assessments in Search and Seizure cases to be made under section(s) 153A, 153C read with section 143(3) of the Income Tax Act and also for return filed for assessment year relevant to the previous year in which the search was conducted under section 132 or requisition was made under section 132A of the Act shall be selected for Complete Scrutiny.

Again another criterion Complete Scrutiny will be Cases where no return has been furnished in response to a notice u/s 142(1) of the Act or cases where the return is either furnished or not furnished in response to notice u/s 148 of the Act.

Cases related to registration/ approval under various sections of the Act, such as 12A, 35(1)(ii)/ (iia)/ (iii), 10(23C), etc. will also be completely scrutinized.

Cases involving addition in an earlier assessment year(s) on a recurring issue of law or fact and/or law and fact and tax evasion will also be completely scrutinized.

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