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| Cases where assessee has been found to be claiming tax-exemption / deduction in the return even after cancellation / withdrawn of registration / approval under various sections of the Act, such as section 12A, 35(1)(ii)/ (ii a)/(iii), 10(23C), etc.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
