Compulsory Complete Scrutiny of Income Tax Returns during the Financial Year 2022-23 : CBDT Guidlines

By | May 12, 2022
(Last Updated On: May 12, 2022)

Compulsory Complete Scrutiny of Income Tax Returns during the Financial Year 2022-23 : CBDT Guidelines

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 selection in such cases – regarding.

Kindly refer to the above.

  1. The parameters for compulsory selection of returns for Complete Scrutiny during Financial Year 2022-23 and procedure for compulsory selection in such cases are prescribed as under:
S NoParameterProcedure for compulsory selection
1.Cases pertaining to survey u/s 133A of the Income-tax Act, 1961(Act)
Returns filed for the assessment year relevant to the previous year in which survey was conducted under section 133A of the Act subject to exclusion below:

Exclusion:

Cases, where following conditions are satisfied, are excluded from selection for compulsory scrutiny:

1. books of accounts, documents, etc. were not impounded;

2. returned income (excluding any disclosure of hitherto undisclosed income made during the Survey) is not less than returned income of preceding assessment year; and

3. assessee has not retracted from the disclosure referred to in point 2 above.

The cases shall be selected for compulsory scrutiny with prior administrative approval of Pr. CIT/Pr.DIT/CIT/DIT concerned, who shall ensure that such cases are transferred to Central Charges u/s 127 of the Act within 15 days of service of notice u/s 143(2) of the Act by the Assessing Officer concerned.
2Cases pertaining to Search and Seizure
Assessments in Search and Seizure cases to be made under section(s) 153A, 153C read with section 143(3) of the Act and also for return filed for assessment year relevant to previous year in which the Search was conducted under section 132 or requisition was made under section 132A of the Act.

 

The cases shall be selected for compulsory scrutiny with prior administrative approval of Pr. CIT/Pr.DIT/CIT/DIT concerned, who shall ensure that such cases are transferred to Central Charges u/s 127 of the Act within 15 days of service of notice u/s 143(2)1142(1) of the Act by the Assessing Officer concerned.

Where such cases are not centralized and Return of Income is filed in response to notice u/s 153C, the Assessing Officer concerned shall serve notice u/s 143(2) of the Act.

Where such cases are not centralized and no Return of Income is filed in response to notice u/s 153C, the Assessing Officer concerned shall serve notice u/s 142(1) of the Act calling for information.

Download Compulsory Income Tax Scrutiny criteria/Guideline for FY 2022-23

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