The CBDT has issued Guidelines vide F.No.225/81/2022/ITA-II dated September 26, 2022 for compulsory selection of returns for Complete Scrutiny during the Financial Year 2022-23 and provides the procedure for compulsory selection in such cases.
Kindly refer to CBDT’s Guidelines dated May 11, 2022 and June 03, 2022 on the above-mentioned subject (copies enclosed).
With reference to the above, I am directed to state that Sl. No. 2.2 of para no.2 of CBDT’s Guidelines dated June 03, 2022 shall be substituted as under:
|
SI. No. |
Parameter |
Procedure for compulsory selection |
|
2 |
Cases pertaining to search & seizure/requisition |
|
|
2.2 |
Search & seizure/requisition on or after April 01, 2021: Assessments in cases arising from search & seizure actions/requisitions u/s 132/132A conducted on or after April 01, 2021. |
The cases shall be selected for 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)/142(1) of the Act by the Assessing Officer concerned. |
All other contents of the said Guidelines will remain unchanged.
The above may be brought to the notice of all concerned for necessary compliance.
The Guidelines can be accessed at: https://a2z-bucket.s3.ap-south-1.amazonaws.com/wp-content/uploads/2022/09/CBDT-Scrutiny-Guidelines-dt.-26.09.2022.pdf
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