Tag Archives: Criteria for scrutiny selection

  In our earlier article Does the Income Tax Officer have the discretionary powers to take up scrutiny of IT returns? we have explained power of Income Tax Officer in selection of cases for income tax scrutiny. Income tax department is selecting cases for scrutiny under  “Limited Scrutiny selected under Computer Aided Scrutiny …

In one of my previous articles, I had mentioned about the criteria for selection of cases for scrutiny at Income Tax department. The department issue notices under Computer Aided Scrutiny Selection (CASS) to the taxpayers based on the information gathered from Annual Information Returns (AIR). Also, the department picks up …