Guidelines for compulsory selection of returns for complete scrutiny during the FY 2022-23 procedure for compulsory selection in such cases
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes (ITA-II division)
North Block, New Delhi, 26th September, 2022
All Pr. Chief Commissioners of Income-tax/ Chief Commissioners of Income-tax All Pr. Director Generals of Income-tax/ Director Generals of Income-tax.
Subject: Guidelines for compulsory selection of returns for Complete Scrutiny during the Financial Year 2022-23 — procedure for compulsory selection in such cases — regarding.
Kindly refer to CBDT’s Guidelines dated 11.05.2022 and 03.06.2022 on the above-mentioned subject (copies enclosed).
2. With reference to the above, I am directed to state that SI.No.2.2 of para no.2 of CBDT’s Guidelines dated 03.06.2022 shall be substituted as under:
|Si. No||Parameter||Procedure for compulsory selection|
|2||Cases pertaining to search & seizure/requisition|
|2.2||Search & seizure/requisition on or after|
01.04.2021: Assessments in cases arising from
search & seizure actions/requisitions u/s 132/132A conducted on or after 01.04.2021.
|The cases shall be selected for scrutiny with prioradministrative approval of Pr.CIT/Pr. DIT/CIT/DIT concerned, who shall ensure that such cases are transferred to Central Charges u/s 127 of the Act within 15 days of service of notice u/s 143(2)/142(1) of the Act by the Assessing Officer concerned.|
- All other contents of the said Guidelines will remain unchanged.
- The above may be brought to the notice of all concerned for necessary compliance.