Ministry of Finance 

13.07.2016

Direct Taxation

Compulsory manual selection of cases for scrutiny during FY 2016-17

MANU/CBDT/0070/2016

The Central Board of Direct Taxes laid down fresh criteria and procedure for manual selection of returns or cases for compulsory scrutiny during the 2016-2017 financial year.

Monetary limits for picking up cases involving addition on a substantial and recurring question of law or fact in an earlier year, including transfer pricing cases, have been revised. Assessments including those involving search and seizure and where reassessment notice has been issued under the Income Tax Act 1961 will also be selected for scrutiny.

Assessment through e-mail is extended to scrutiny cases as well, including those for compulsory selection in Ahmedabad, Bengaluru, Chennai, Delhi, Hyderabad, Kolkata and Mumbai. Assessees can opt out of email scrutiny by informing the assessing officer in writing.

Tags : manual selection income tax compulsory scrutiny

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