The CBDT in its circular dated 06/08/2013 has prescribed conditions for selection of cases under compulsory manual. Kindly let me know the importance of same. Whether any case not covered under those specified conditions can be selected for scrutiny under 143(1) ?
08 August 2013
Ya i am talking abt manual selection only. So, it simply means that a case can not be selected manually if any of the specified condition is fulfilled ?
IT department has issued the parameter but I think this is redundant as efilling is mandatory of income having more than 5.00 lacs and return efiled will be selected by CASS
so i do not think this parameter hints the manual filling practically.
CAclubindia
