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Scrutiny Criteria

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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 12375 Views 0 comment Print

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

Goods and Services Tax : Interim Standard Operating Procedure (SOPs) issued by CBIC for scrutiny of returns for FY 2017-18 and 2018-19 This is to apprise y...

March 24, 2022 2061 Views 0 comment Print

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

Goods and Services Tax : Standard Operating Procedure (SOP) for Scrutiny of GST returns for FY 2017-18 and 2018-19 –  CBIC has issued an Instruction...

March 24, 2022 29187 Views 1 comment Print

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

Goods and Services Tax : Scrutiny of GST returns for 2017-18 and 2018-19 to Commence- Instructions Issued by CBIC GST was implemented from 1st July 2017 an...

March 24, 2022 53511 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 18381 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 1084 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 16218 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 11529 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 322 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 2496 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 1282 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 4223 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 787 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 7102 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 17316 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 27000 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 18690 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 44022 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 38268 Views 1 comment Print


Latest Posts in Scrutiny Criteria

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

August 3, 2023 17316 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 12375 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 27000 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 18690 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 2061 Views 0 comment Print

Interim Standard Operating Procedure (SOPs) issued by CBIC for scrutiny of returns for FY 2017-18 and 2018-19 This is to apprise you with the detailed Standard Operating Procedure (‘SOP’) for scrutiny of returns for FY 2017-18 and 2018-19 issued by the Central Board of Indirect Taxes and Customs (‘CBIC’) vide Instruction No. 02/2022-GST dated 22 […]

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

March 24, 2022 29187 Views 1 comment Print

Standard Operating Procedure (SOP) for Scrutiny of GST returns for FY 2017-18 and 2018-19 –  CBIC has issued an Instruction to Department on Standard Operating Procedure (SOP) on 22nd March, 2022 for Scrutiny of GST returns for FY 2017-18 and 2018-19 vide instruction No 02/2022-GST. The instruction inter-alia discusses on methodology for Selection of cases […]

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

March 24, 2022 53511 Views 0 comment Print

Scrutiny of GST returns for 2017-18 and 2018-19 to Commence- Instructions Issued by CBIC GST was implemented from 1st July 2017 and the GST annual returns and GST Audit Reports were filed for the years 2017-18 & 2018-19. There were no much queries from the department about the filings. All of us struggled a lot […]

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

March 22, 2022 44022 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 38268 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 18381 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 […]