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Income Tax Scrutiny Criteria

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Cases of Compulsory Scrutiny of Income Tax!

Income Tax : CBDT has provided Guidelines for compulsory selection of returns for Complete Scrutiny for FY 2022-23 also procedure for compulsor...

July 29, 2022 7785 Views 0 comment Print

CBDT Issued Guidelines for Compulsory Selection of Returns for Complete Scrutiny for F.Y. 2021-22

Income Tax : On 10th June, 2021, CBDT issued Guidelines prescribing framework for Compulsory Selection of returns for Complete Scrutiny during ...

June 11, 2021 19608 Views 0 comment Print

Instruction for ‘Limited Scrutiny’ under CASS are Retrospective

Income Tax : Gain insights into Limited Scrutiny under CASS and its retrospective nature. Understand the reasons behind case selection and the ...

June 27, 2020 63812 Views 0 comment Print

7 things to know about Income-tax ‘Scrutiny’

Income Tax : 1. What is Scrutiny? Once the assessee files his return of income, irrespective of whether it is filed within the due date or i...

April 24, 2020 131375 Views 21 comments Print

Guidelines for Selection of Cases for Scrutiny for FY 2019-2020

Income Tax : CBDT has issued an Instruction by which it has laid down the procedure and criteria for compulsory manual selection of returns/cas...

February 20, 2020 50926 Views 3 comments Print


Latest News


High-pitched Scrutiny Assessment- Revised Instruction – Local Committees

Income Tax : Revised Instruction for constitution and functioning of Local Committees to deal with taxpayers’ grievances due to high-pitched ...

June 17, 2022 14760 Views 0 comment Print

Avoid lengthy questionnaires without due application of mind – CBDT to its Officers

Income Tax : Though less that 1% of returns filed are selected for scrutiny, this area of work has often drawn adversarial comments. Superviso...

November 8, 2014 1648 Views 0 comment Print

Income Tax Scrutiny Criteria for F.Y. 2011-12 / A.Y. 2012-13

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...

February 29, 2012 17547 Views 0 comment Print

Criteria / Guidelines for Income tax Scrutiny for A.Y. 2010-11 / F.Y. 2009-2010

Income Tax : Selection of cases for scrutiny during the financial year 2010-11 will be done primarily through CASS this year. Manual Selection ...

September 10, 2011 12828 Views 0 comment Print

Income Tax department strategy to meet FY 2009-2010 Budget target

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...

March 16, 2010 3195 Views 0 comment Print


Latest Judiciary


Income Tax Scrutiny Guidelines Don’t Exclude Random Selection by AOs: Patna HC

Income Tax : Patna HC upholds income tax scrutiny against Patna Smart City Limited, rejecting claims of violation of guidelines and natural jus...

December 29, 2024 4533 Views 0 comment Print

Section 143(2) Notice: A Prerequisite for Income Tax Assessment in Limited scrutiny case

Income Tax : Explore the Madras High Court judgment in Angusamy Gounder Subbu Rathinamun vs. Assistant Commissioner. Insights on Section 143(2)...

June 19, 2023 1782 Views 0 comment Print

Conversion from Limited to Complete Scrutiny Not Allowed Prior to Receipt of Approval from PCIT

Income Tax : The issue under consideration is whether the conversion of case from limited scrutiny to complete scrutiny prior to receipt of app...

December 9, 2019 4746 Views 0 comment Print


Latest Notifications


CBDT Issues Compulsory Income Tax Scrutiny Guidelines for FY 2025-26

Income Tax : CBDT outlines parameters for compulsory income tax scrutiny for FY 2025-26, including survey, search & seizure cases, registration...

June 13, 2025 58323 Views 0 comment Print

Guidelines for Compulsory Income Tax Scrutiny for FY 2024-25

Income Tax : Understand the guidelines set by the Indian Ministry of Finance for the compulsory selection of returns for complete scrutiny duri...

May 3, 2024 38181 Views 0 comment Print

Guidelines for Compulsory Income Tax Scrutiny – FY 2023-24 clarification

Income Tax : Government of India issues guidelines for compulsory selection of returns for Complete Scrutiny during FY 2023-24. Find the proced...

August 3, 2023 23448 Views 3 comments Print

Guidelines for Complete Income Tax Return Scrutiny in FY 2023-24

Income Tax : Central Board of Direct Taxes (CBDT) released guidelines outlining the parameters and procedures for the compulsory selection of i...

May 24, 2023 24114 Views 0 comment Print

Amendment in Guidelines for Compulsory Scrutiny of Income Tax Returns during F.Y 2022-23

Income Tax : Amendment in Guidelines for compulsory selection of returns for Complete Scrutiny during the Financial Year 2022-23 — procedure ...

September 26, 2022 24723 Views 0 comment Print


Latest Posts in Income Tax Scrutiny Criteria

CBDT Issues Compulsory Income Tax Scrutiny Guidelines for FY 2025-26

June 13, 2025 58323 Views 0 comment Print

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.

Income Tax Scrutiny Guidelines Don’t Exclude Random Selection by AOs: Patna HC

December 29, 2024 4533 Views 0 comment Print

Patna HC upholds income tax scrutiny against Patna Smart City Limited, rejecting claims of violation of guidelines and natural justice.

Guidelines for Compulsory Income Tax Scrutiny for FY 2024-25

May 3, 2024 38181 Views 0 comment Print

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.

Guidelines for Compulsory Income Tax Scrutiny – FY 2023-24 clarification

August 3, 2023 23448 Views 3 comments Print

Government of India issues guidelines for compulsory selection of returns for Complete Scrutiny during FY 2023-24. Find the procedure and clarification here.

Section 143(2) Notice: A Prerequisite for Income Tax Assessment in Limited scrutiny case

June 19, 2023 1782 Views 0 comment Print

Explore the Madras High Court judgment in Angusamy Gounder Subbu Rathinamun vs. Assistant Commissioner. Insights on Section 143(2) notice in income tax assessments.

Guidelines for Complete Income Tax Return Scrutiny in FY 2023-24

May 24, 2023 24114 Views 0 comment Print

Central Board of Direct Taxes (CBDT) released guidelines outlining the parameters and procedures for the compulsory selection of income tax returns for complete scrutiny during the financial year 2023-24. The guidelines specify various scenarios, including cases related to surveys, search and seizure actions, non-filing of returns, addition in earlier assessment years, and specific information on […]

Amendment in Guidelines for Compulsory Scrutiny of Income Tax Returns during F.Y 2022-23

September 26, 2022 24723 Views 0 comment Print

Amendment in Guidelines for compulsory selection of returns for Complete Scrutiny during the Financial Year 2022-23 — procedure for compulsory selection in such cases

Cases of Compulsory Scrutiny of Income Tax!

July 29, 2022 7785 Views 0 comment Print

CBDT has provided Guidelines for compulsory selection of returns for Complete Scrutiny for FY 2022-23 also procedure for compulsory selection has also been provided in guidelines provided by CBDT.

High-pitched Scrutiny Assessment- Revised Instruction – Local Committees

June 17, 2022 14760 Views 0 comment Print

Revised Instruction for constitution and functioning of Local Committees to deal with taxpayers’ grievances due to high-pitched Scrutiny Assessment In line with CBDT’s policy and commitment towards providing enhanced taxpayers’ services and reduce taxpayers’ grievances, CBDT has issued revised Instruction for constitution and functioning of Local Committees to deal with taxpayers’ grievances arising out of […]

Revised Guidelines for compulsory Income Tax returns scrutiny

June 3, 2022 25533 Views 0 comment Print

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 3rd June, 2022 To All Pr. Chief Commissioners of Income-tax/ Chief Commissioners of Income-tax All Pr. Director Generals of Income-tax/ Director Generals of Income-tax. Madam/Sir Subject: Guidelines for compulsory selection of returns […]

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