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F.No.225/81/2022/ITA-II Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes (ITA-II division) North Block, New Delhi, the 11th May, 2022 To All Pr. Chief Commissioners of Income-tax/ Chief Commissioners of Income-tax All Pr. Director Generals of Income-tax/ Director Generals of Income-tax. Madam/Sir Subject: Guidelines for compulsory selection of returns for Complete Scrutiny during the Financial Year 2022-23 procedure for compulsory
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FAQ :
The CBDT has laid out guidelines for the compulsory selection of income tax returns for complete scrutiny during the Financial Year 2022-23, specifying the parameters and procedures for selection.
Cases subject to compulsory scrutiny include those pertaining to surveys under Section 133A, search and seizure assessments, situations where returns were not furnished after a notice under Section 142(1), and cases where notices under Section 148 were issued.
Yes, cases are excluded from compulsory scrutiny following a survey if books of accounts were not impounded, the returned income is not less than the previous year's (excluding survey disclosures), and the assessee has not retracted any disclosures made during the survey.
For cases selected for compulsory scrutiny, the service of notice under Section 143(2) of the Act must be completed by 30th June 2022.
Cases with specific information pointing to tax evasion, provided by law enforcement agencies, will be selected for scrutiny. The Assessing Officer will upload supporting documents for access by the National Faceless Assessment Centre (NaFAC).
If registration or approval under sections like 12A or 10(23C) is not granted or is cancelled, but the assessee claims tax exemption/deduction, these cases may be selected for scrutiny, unless the order of withdrawal has been reversed in appeal.
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