Guidelines for compulsory selection of returns for complete scrutiny during FY 2022-23.
Bifurcation of the selection criteria into two categories:
- Search and seizure/requisition conducted prior to 01-04-2021
- Search and seizure/requisition conducted on or after 01-04-2021
It has been provided that in cases, wherein search and seizure action was conducted on or after 01-04-2021, it shall be mandatory for the Assessing Officer to ensure that such cases are transferred to Central Charges under section 127 within 15 days of service of notice by him.
