Guidelines for Compulsory Selection of Return for Complete Scrutiny

Keeping in view the Faceless Assessment Scheme, 2020, the CBDT vide Circular No. F. NO. 225/126/2020/ITA-II dated 17.09.2020 issued guidelines for compulsory selection of return for complete scrutiny.

The parameters for compulsory selection of returns for Complete Scrutiny during Financial Year 2020-21 and conduct of assessment proceedings in such cases are prescribed as under:

 

Cases pertaining to Survey u/s 133A, where assessee has retracted from disclosure

 

S. No. The Parameters Assessment Proceedings to be Conducted by:
1 Where there is impounded material. To be handled by Central Charges within 15 days of issue of notice u/s 143(2)
2 Where there is no impounded material. To be handled by NeAC

 

Cases in which Notice u/s 148 or 142(1) calling for return, have been issued

 

S. No. The Parameters Assessment Proceedings to be Conducted by:
1 Cases where no return has been furnished To be handled by NeAC
2 Cases where notice was issued due to AIR information/ information received from Directorate of IC&I. Not to be taken up for compulsory scrutiny (selection through CASS cycle)
3 Cases where notice was issued due to the specific information received from Law Enforcement Agencies To be handled by NeAC

 

Other Cases

 

S. No. The Parameters Assessment Proceedings to be Conducted by:
1 Search and Seizure cases u/s 153A or 153C To be handled by Central Charges within 15 days of issue of notice u/s 143(2)
2 Cases where assessee has been found to be claiming tax-exemption / deduction in the return even after cancellation / withdrawn of registration / approval under various sections of the Act, such as section 12A, 35(1)(ii)/ (ii a)/(iii), 10(23C), etc. To be handled by NeAC

 

Source: CBDT Circular F. NO. 225/126/2020/ITA-II dated 17.09.2020