The Central Board of Direct Taxes (CBDT) today issued guidelines for compulsory selection of returns/ cases require scrutiny for the year 2017-18.
The Board, as per the Instruction No. 5, prescribed conditions/ procedure to be followed for both manual and Computer Aided Scrutiny Selection (CASS) of returns.
The Board directed that cases selected under CASS on the basis of broad based selection filters and in a non-discretionary manner in two categories viz, limited and complete scrutiny. It was stated that list of such cases being separately intimated by Pr. DGIT (Systems) to the concerned jurisdictional authorities for further actions in these cases.
Read the Full Text of the Instruction Below
