Income Tax Guidelines for Scrutiny of Returns

Income Tax Guidelines for Scrutiny of Returns

Government of India

Ministry of Finance

Department of Revenue 

Central Board of Direct Taxes (ITA-II division)

North Block, New Delhi, the 17th September 2020

To,

All Pr. Chief Commissioners of Income-tax/ Chief Commissioner of Income Tax

All Pr. Director-Generals of Income-tax/ Director-General of Income-tax.

Madam/Sir,

Subject: guidelines for compulsory selection of returns for Complete scrutiny during the Financial year 2020-21- conduct of assessment proceedings in such cases- regarding.-

Kindly refer to the above.

2. Keeping in view of the Faceless Assessment Scheme, 2020 implemented by the Department and the difficulties being faced amid the COVID-19 pandemic, the parameters for compulsory selection of returns for Complete scrutiny during the Financial year 2020-21 and conduct of assessment proceedings in such cases are prescribed as under:

3. Without prejudice to the above, the cases which are selected for compulsory scrutiny by the International Taxation and Central Circle charges following the above-prescribed guidelines, shall, as earlier, continue to be handled by these charges.

4. The exercise of the selection of cases for compulsory scrutiny on the basis of the above parameters shall be completed by 30th September 2020.

5. These instructions may be brought to the notice of all concerned for necessary compliance.

Copy to:

i. PS to FM/OSD to FM/PS to Mos(R)/ OSD to Mos(R)

ii. PS to Secretary (Finance)/(Revenue)

iii. Chairman, CBDT & All Members, CBDT

iv. All Joint Secretaries/ CsIT, CBDT

v. O/o Pr. DGIT(Systems), with a request to upload on the departmental website.

vi. Addl. CIT, Data-Base Cell for uploading on irs officers website.

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