Income Tax : CS 04 scrutiny examines whether trusts and NGOs validly claimed exemption in ITR-7 despite registration, approval, renewal, cancel...
Income Tax : CBDT has identified six categories of returns for compulsory scrutiny during FY 2026-27. Selection triggers detailed examination b...
Income Tax : The article clarifies that the CBDT's 4 June 2026 instruction governs six categories of compulsory manual scrutiny and is distinct...
Income Tax : CBDT has identified search, survey, and reassessment cases for compulsory scrutiny in FY 2026-27. The guidelines highlight the Dep...
Income Tax : CBDT has provided Guidelines for compulsory selection of returns for Complete Scrutiny for FY 2022-23 also procedure for compulsor...
Income Tax : Revised Instruction for constitution and functioning of Local Committees to deal with taxpayers’ grievances due to high-pitched ...
Income Tax : Though less that 1% of returns filed are selected for scrutiny, this area of work has often drawn adversarial comments. Superviso...
Income Tax : 1. Where value of international transaction as defined u/s. 92B exceeds Rs.15 Crore. 2. Cases where there was addition of Rs.10 La...
Income Tax : Selection of cases for scrutiny during the financial year 2010-11 will be done primarily through CASS this year. Manual Selection ...
Income Tax : The regular assessment tax (RAT) is one of best tools available to the Department to collect taxes. The collection from RAT not on...
Income Tax : Patna HC upholds income tax scrutiny against Patna Smart City Limited, rejecting claims of violation of guidelines and natural jus...
Income Tax : Explore the Madras High Court judgment in Angusamy Gounder Subbu Rathinamun vs. Assistant Commissioner. Insights on Section 143(2)...
Income Tax : The issue under consideration is whether the conversion of case from limited scrutiny to complete scrutiny prior to receipt of app...
Income Tax : The CBDT has identified specific categories of taxpayers whose returns will be compulsorily selected for complete scrutiny during ...
Income Tax : CBDT outlines parameters for compulsory income tax scrutiny for FY 2025-26, including survey, search & seizure cases, registration...
Income Tax : Understand the guidelines set by the Indian Ministry of Finance for the compulsory selection of returns for complete scrutiny duri...
Income Tax : Government of India issues guidelines for compulsory selection of returns for Complete Scrutiny during FY 2023-24. Find the proced...
Income Tax : Central Board of Direct Taxes (CBDT) released guidelines outlining the parameters and procedures for the compulsory selection of i...
CS 04 scrutiny examines whether trusts and NGOs validly claimed exemption in ITR-7 despite registration, approval, renewal, cancellation, or withdrawal issues.
CBDT has identified six categories of returns for compulsory scrutiny during FY 2026-27. Selection triggers detailed examination but does not automatically result in tax additions.
The article clarifies that the CBDT’s 4 June 2026 instruction governs six categories of compulsory manual scrutiny and is distinct from the CASS risk-based selection process. It explains the scope of each category and how taxpayers should prepare.
CBDT has identified search, survey, and reassessment cases for compulsory scrutiny in FY 2026-27. The guidelines highlight the Department’s focus on verifying issues arising from such proceedings.
The CBDT has identified specific categories of taxpayers whose returns will be compulsorily selected for complete scrutiny during FY 2026-27. The guidelines cover survey, search, reassessment, tax-evasion, exemption, and recurring addition cases.
CBDT outlines parameters for compulsory income tax scrutiny for FY 2025-26, including survey, search & seizure cases, registration cancellations, recurring additions, and specific tax evasion information.
Patna HC upholds income tax scrutiny against Patna Smart City Limited, rejecting claims of violation of guidelines and natural justice.
Understand the guidelines set by the Indian Ministry of Finance for the compulsory selection of returns for complete scrutiny during FY 2024-25, covering various parameters and procedures.
Government of India issues guidelines for compulsory selection of returns for Complete Scrutiny during FY 2023-24. Find the procedure and clarification here.
Explore the Madras High Court judgment in Angusamy Gounder Subbu Rathinamun vs. Assistant Commissioner. Insights on Section 143(2) notice in income tax assessments.
