Follow Us :

Scrutiny Criteria

Latest Articles


New Guidelines For Scrutiny of Gst Returns

Goods and Services Tax : CBIC's instructions and the Standard Operating Procedure (SOP) for scrutiny, including selection criteria, timelines, and reportin...

June 14, 2023 13974 Views 0 comment Print

Interim SOPs for scrutiny of GST returns for FY 2017-18 & 2018-19

Goods and Services Tax : Learn about the interim SOPs for scrutiny of GST returns for FY 2017-18 & 2018-19 issued by CBIC. Find out the selection process a...

March 24, 2022 2109 Views 0 comment Print

Guideline for Scrutiny of GST returns for FY 2017-18 and 2018-19

Goods and Services Tax : A comprehensive guideline for scrutiny of GST returns for FY 2017-18 and 2018-19. Learn about the selection process, timeline, and...

March 24, 2022 29406 Views 1 comment Print

Scrutiny of GST returns for 2017-18 and 2018-19

Goods and Services Tax : Get ready for scrutiny of GST returns for 2017-18 and 2018-19. CBIC issues instructions as CGST begins audits. Stay prepared for p...

March 24, 2022 54315 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 18555 Views 0 comment Print


Latest News


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 1114 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 16389 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 11655 Views 0 comment Print

Cash transaction reports on 2G spectrum allocation issue under scrutiny

Finance : Investigating agencies probing alleged financial irregularities in the 2G spectrum allocation have now ordered scrutiny of all cas...

January 2, 2011 349 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 2544 Views 0 comment Print


Latest Judiciary


Assessee cannot be declared as an assessee in default U/s. 201 of IT Act, 1961 for non-deduction of TDS

Income Tax : Here we summarised the ruling of the Bangalore Income Tax Appellate Tribunal (ITAT) [2009-TIOL-666-ITAT-BANG] in the case of Bovis...

December 20, 2009 1324 Views 0 comment Print

Time limit prescribed for issuance of notice under section 143(2)(i) or 143(2)(ii) of IT Act

Income Tax : 8. We have considered he submissions made by both the sides, material on record and orders of the authorities below. We find that ...

March 22, 2009 4259 Views 0 comment Print

In cases of a group, coordinated investigation is a relevant ground for transfer of its case under section 127 of IT Act

Income Tax : Section 127 does not spell out under what facts and circumstances a transfer of a case can be made. However, in a case of inter-ci...

March 3, 2009 847 Views 0 comment Print

Applicability of section 292B of IT Act in case return contains any mistake, defect or omission

Income Tax : Nicholas Applegate South East Asia Fund Limited Vs Assistant Director of Income Tax (ITAT Mumbai) - The question of application of...

February 20, 2009 7201 Views 0 comment Print


Latest Notifications


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 18747 Views 3 comments Print

SOP for Scrutiny of GST Returns for FY 2019-20 onwards

Goods and Services Tax : Standard Operating Procedure for the scrutiny of GST returns by the Government of India for the financial year 2019-20 onwards....

May 26, 2023 29688 Views 0 comment 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 20160 Views 0 comment Print

SOP for Scrutiny of GST returns for FY 2017-18 and 2018-19

Goods and Services Tax : CBIC vide Instruction No. 02/2022-GST | Dated: 22nd March, 2022 released Standard Operating Procedure (SOP) for Scrutiny of return...

March 22, 2022 45579 Views 0 comment Print

MahaGST: GST scrutiny parameters & issues in return scrutiny

Goods and Services Tax : To ensure the correct and completeness of the compliance made by registered taxpayers the statutory mechanism of scrutiny of retur...

January 17, 2022 38886 Views 1 comment Print


Latest Posts in Scrutiny Criteria

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

August 3, 2023 18747 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.

New Guidelines For Scrutiny of Gst Returns

June 14, 2023 13974 Views 0 comment Print

CBIC’s instructions and the Standard Operating Procedure (SOP) for scrutiny, including selection criteria, timelines, and reporting. Understand the process and implications for registered persons under scrutiny.

SOP for Scrutiny of GST Returns for FY 2019-20 onwards

May 26, 2023 29688 Views 0 comment Print

Standard Operating Procedure for the scrutiny of GST returns by the Government of India for the financial year 2019-20 onwards.

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

May 24, 2023 20160 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 […]

Interim SOPs for scrutiny of GST returns for FY 2017-18 & 2018-19

March 24, 2022 2109 Views 0 comment Print

Learn about the interim SOPs for scrutiny of GST returns for FY 2017-18 & 2018-19 issued by CBIC. Find out the selection process and steps for further action.

Guideline for Scrutiny of GST returns for FY 2017-18 and 2018-19

March 24, 2022 29406 Views 1 comment Print

A comprehensive guideline for scrutiny of GST returns for FY 2017-18 and 2018-19. Learn about the selection process, timeline, and risk parameters.

Scrutiny of GST returns for 2017-18 and 2018-19

March 24, 2022 54315 Views 0 comment Print

Get ready for scrutiny of GST returns for 2017-18 and 2018-19. CBIC issues instructions as CGST begins audits. Stay prepared for potential queries.

SOP for Scrutiny of GST returns for FY 2017-18 and 2018-19

March 22, 2022 45579 Views 0 comment Print

CBIC vide Instruction No. 02/2022-GST | Dated: 22nd March, 2022 released Standard Operating Procedure (SOP) for Scrutiny of returns for FY 2017-18 and 2018-19  which contains Relevant statutory provisions (Section 61- Scrutiny of returns, Rule 99-Scrutiny of returns), Basis for Selection of GST returns for scrutiny, Proper officer for scrutiny of returns, Scrutiny Schedule, Process […]

MahaGST: GST scrutiny parameters & issues in return scrutiny

January 17, 2022 38886 Views 1 comment Print

To ensure the correct and completeness of the compliance made by registered taxpayers the statutory mechanism of scrutiny of returns has been provided in section 61 of the GST Act(s). The guidelines for undertaking return scrutiny and subsequent actions thereto are issued vide above referred Internal Circular.

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

June 11, 2021 18555 Views 0 comment Print

On 10th June, 2021, CBDT issued Guidelines prescribing framework for Compulsory Selection of returns for Complete Scrutiny during the Financial Year 2021- 22 to all PCC/CC/Pr.DG/DG of Income Tax. Study of these guidelines may help taxpayer analyze, as to under which category it falls. Framework is categorized as under: 1. Cases  related to survey u/s […]

Search Post by Date
June 2024
M T W T F S S
 12
3456789
10111213141516
17181920212223
24252627282930