In adherence to the ongoing commitment to enhance tax compliance and streamline assessment procedures, the Central Board of Direct Taxes (CBDT) has issued comprehensive guidelines for the compulsory selection of returns for complete scrutiny during the Financial Year 2024-25.
These guidelines delineate the procedure for mandatory selection in such cases, aiming to ensure effective scrutiny while maintaining procedural integrity.
Notably, returns filed in response to notice under Section 142(1) of the Income Tax Act, prompted by information sourced from various channels, shall not be subject to compulsory scrutiny. Instead, the selection process for such cases will be conducted through the Computer-Assisted Scrutiny Selection (CASS) cycle.
Moreover, the selection of cases for scrutiny requires administrative approval from the Principal Commissioner of Income Tax (Pr.CIT)/Director of Income Tax (DIT) concerned, underscoring the significance of procedural oversight in the scrutiny process.
Following is Detailed Guidelines
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