F.No.225/ 81/2022/ITA-II
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes (ITA-II division)
North Block, New Delhi, the 26th, September, 2022
To
All Pr. Chief Commissioners of Income-tax/ Chief Commissioners of Income-tax
An 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 compulsory selection in such cases — regarding.
Kindly refer to CBDT’s Guidelines dated 11.05.2022 and 03.06.2022 on the above-mentioned subject (copies enclosed).
2. With reference to the above, I am directed to state that Sl. No. 2.2 of para no.2 of CBDT’s Guidelines dated 03.06.2022 shall be substituted as under:
| Sl. No. | Parameter | Procedure for compulsory selection |
| 2 | Cases pertaining to search & seizure/requisition | |
| 2.2 | Search & seizure/requisition on or after 01.04.2021: Assessments in cases arising from search & seizure actions/requisitions u/s 132/132A conducted on or after 01.04.2021 | The cases shall 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. |
3. All other contents of the said Guidelines will remain unchanged.
4. The above may he brought to the notice of all concerned for necessary compliance.
Enclosure: As above
(Ravinder Maini)
Director (ITA-II), CBDT
Copy to:
i. PS to FM/PS to MoS (F)
ii. PS to Secretary (Revenue)
iii. Chairman, CBDT & All Members, CBDT
iv. All Joint Secretaries/CsIT, CBDT
v. DGIT (Systems)
vi. Web Manager with request to upload on the Departmental website
vii. JDIT, Data-Base Cell for uploading on irsofficersonline website
(Ravinder Maini)
Director (ITA-II), CBDT
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