HAS ISSUED GUIDELINES FOR SELECTING INCOME TAX RETURNS FOR COMLETE SCRUTINY. THE GUIDELINES ARE APPLICABLE FOR THE CURRENT FY 2023-24
HERE IS A LOOK AT DIFFERENT PARAMETERS THAT THE INCOME TAX DEPARTMENT WILL FOLLOW TO PICK UP SCRUTINY CASES, AS PER CBDT GUIDELINES:
1. Specific Tax evasion : The income tax department will pick up cases where there is specific information pointing out tax evasion for a relevant assessment year provided by the law agency
5. Survey cases: if the income tax department has conducted a survey under section 133A on the basis of the tax return Filed.