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selection of Income Tax Returns for Complete Income Tax Scrutiny during financial year 2018-19

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Recently CBDT has released parameters for manual selection of Income Tax Returns for Complete Income Tax Scrutiny during financial year 2018-19 vide Instruction No. 04/2018 Dated: 20th August 2018.

CBDT has released parameters for manual selection of Income Tax Returns for Complete Income Tax Scrutiny during financial year 2018-19 vide Instruction No. 04/2018 Dated:  20th August 2018.

(Source- income tax department)

Instruction No. 04/2018

Government of India
Ministry of Finance
Department of Revenue
Central Hoard of Direct Taxes (ITA-II division)

North Block New Delhi the 20th August 2018

To

All Pr. Chief-Commissioners of Income-tax/Chief-Commissioner of Income-Tax
All Pr. Directors-General of Income tax/Directors-General of Income-tax

Sir/Madam

Subject: Guidelines for manual selection of returns for Complete Scrutiny during the financial-year 2018-2019-regd.

1. The parameters for manual selection of returns for Complete Scrutiny during financial year 2018-19 are as under.-

(i) Cases involving addition In an earlier assessment year(s)  on a recurring issue of law or fact-

a. exceeding Rs. 25 lakhs in eight metro charges at Ahmedabad. Hengaluni, Chennai, Delhi. Hyderabad. Kolkata. Mumbai and Pune, while at other charges, quantum of add non should exceed Rs. 10 lakhs;

b. It exceeding Rs. 10 crore In transfer pricing cases

and where such an addition-

1. has become final as no further appeal was/has been filed; or

2. has been confirmed at any stage of appellate process In favour of revenue and assessee has not filed further appeal, or

3. has born confirmed at the 1st stage of appeal in favour of revenue or subsequently and further appeal of assessee is pending

(ii) Cases pertaining to Survey under section 133A of the Income-tax Act. 1961 (‘Act’) excluding those cases where books of accounts. documents etc. were not impounded and returned income (excluding any disclosure made during the Survey) is not less than returned Income of preceding assessment year. However, where assessee has retracted from disclosure made during the Survey, such cases will nut be covered by this exclusion.

(iii) Assessments In search and seizure cases to be made under section(s) 153A. 153C, 158B, 158BC & 158BD read with section 143(3) of the Act and also for return filed for assessment year relevant to previous year in which authorization for search and seizure was executed under section 132 or 132A of the Act.

(iv) Returns filed in response to notice under section 148 of the Act

(v) Cases where registration/approval under various sections of the Act such as 12A, 35(1)(ii)/(iii), 10(23C) etc. have not been granted or have been cancelled/withdrawn by the, Competent Authority, yet the assessee has been found to be claiming tax-exemption/deduction in the return. However, where such orders of withdrawal of registration/approval have been reversed/set-aside In appellate proceedings, those cases will not be selected under this clause

(vi) Cases In respect of which information pointing out specific tax-evasion for the relevant year is given by any Government Department/Authority/Agency/Regulatory Body. However, before selecting a return for scrutiny under this criterion, Assessing Officer shall take prior administrative approval from concerned jurisdictional Pr. CIT/Pr.DIT/CIT/DIT.

2. Through Computer Aided Scrutiny Selection (CASS), cases are being selected in two categories viz. Limited Scrutiny & Complete Scrutiny in a centralized manner under CASS-2018. CASS is a system based method for scrutiny selection which identifies the cases through data-analytic and three-hundred sixty degree data profiling of taxpayers and In a non-discretionary manner. The list of these cases is being/has been separately Intimated by the Principal DCIT (Systems) to the concerned Jurisdictional authorities for further necessary action.

3. This may be brought to the notice of all concerned for necessary compliance.

4. Hindi version to follow.

(Rohit Garg)
Director-ITA.II, CBDT

F.No. 225/282/2010/ITA.II

admin He is Fellow member (FCS) of Institute of Company Secretaries of India (ICSI) as well as Graduate in Commerce and Law. He has 10 year of rich experience in different areas of corporate and commercial laws, FEMA, Legal Drafting and Corporate litigation, Audit, Taxation- direct and indirect tax matter & practices, Including 5 years of experience as a Compliance officer and CS of Listed Company. He is also the member and advisors of various NGO’s and corporate for their Corporate Social Responsibility (CSR). He is also member of NCLT & NCLAT Bar Council of India and registered as Certified CSR Professional and practicing as CS before National Company Law Tribunals at various part of the country. He is also designated secretarial auditor of various entities in India. He is also active member of various forums, NGO’s and chambers/councils of India and internationally including DBi International, Amsterdam. He is also Founder and Member of Certified CSR Professionals Association registered as Section 8 Company. He is also founder of RASHA Welfare Foundation for spreading legal awareness in society by seminars, workshops and providing free legal aids. He also has experience in different areas of practice including drafting and vetting of various agreements, Business set up advisory, Incorporation of a Company in India or abroad, business and factory setup in India and abroad, Foreign Direct Investment in India, advisory and opinion on Laws applicable on Manufacturing industry, IT, Pharma, Hospitality, Metal sectors etc., Secretarial audit and compliances, Due Diligence of companies, CSR Advisory and opinion services, liaison with various Governments and Non Government authorities and agencies such as Registrar of Companies, Regional Director, NCLT/NCLAT, Reserve Bank of India, Income Tax and GST Department, Director General of Foreign Trade (DGFT), Ministry of Corporate Affairs, Drugs Control Department, FSSAI, NSIC, RNI and other areas under laws. As a Certified CSR Professional, he assists in preparation of CSR Projects, their funding, and implementation, develops CSR policies, takes up CSR Audits of Indian Corporates, and thereby ensures governance and compliance including providing guidance and research based advisory and opinion on subject matter of Social laws as well as corporate laws. He is currently advising almost 35 NGO’s working in different sectors and providing effective solutions for the funding, new project and sustainability of the CSR initiatives within the organization.

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