Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
North Block, New Delhi

Instruction No. 19/2015

Dated the 29th of December, 2015


All Pr. Chief-Commissioners of Income-tax/

Chief-Commissioners  of Income-tax

All Pr. Directors-General  of Income-tax/

Directors-General  of Income-tax

Subject- Issuing Questionnaire in cases selected for scrutiny- regarding


Instances have come to the notice of the Board that in cases selected under scrutiny, while issuing the first notice, Assessing Officers do not convey the specific compliance requirements like production of accounts, furnishing of documents, information, evidences, submission of other requisite particulars etc. Since the taxpayers or their authorized representatives are required to comply with the statutory notice issued by the Assessing Officer, they remain clueless about the information required to be submitted and their appearance before the Assessing Officer does not serve any fruitful purpose except recording of their presence. This causes undue hardship to the taxpayers and unnecessary wastage of their time.

2. Since the CASS cycles are proposed to be run well in advance now, sufficient time shall be available with the Assessing Officers to go through the returns of income which have been  selected for scrutiny and identify the  issues which  require  examination. Therefore,  in  cases  selected for scrutiny, it should be the endeavour of the Assessing Officer that the initial notice  issued  under section 143(2) of the Income-tax Act, 1961 is accompany a notice under section  142(1) along with the  questionnaire  containing  details  of  specific  documents/information/evidences etc. that are required to be furnished  by  the  taxpayer  in  connection  with  scrutiny  assessment  proceeding  in their respective case.

3. All the Assessing Officers are required to comply with the above directions.

4. Hindi version to follow.

(Ankita Pandey)
Under Secretary to Government of India

(F.No. 225/328/2015-ITA-11)

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  1. Nem Singh says:

    Good notification but there are several previous circulation in this regard which always ignored by the officials and summarly send set questionnaire containing 40 to 50. So it is requested to the bord the circulation and notifications strictly followed by the department officials to reduce undue hardship faces by the assessee.

    The policies should be easy and motivational

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