9 Cases or Returns Under Compulsory Scrutiny During FY 2013-14

CBDT has issued a notification relates to the procedure and criteria for selection of scrutiny cases compulsory manual during the Financial Year 2013-14.

1. In the supersession of the earlier instructions on the above subject, the Board hereby lays down the following procedure and criteria for manual selection of returns/cases for scrutiny during FY 2013-14.

2. The targets for completion of scrutiny assessments and strategy of framing quality assessments as contained in the Central Action Plan document for the FY 2013-14 has to be complied with. It is being reiterated that all scrutiny assessments including the cases selected under manual criteria will be completed through AST system software only.

3. The following are the cases or returns shall be compulsorily scrutinized :

a) Cases where the value of international transaction as defined u/s 92B of IT Act exceeds Rs. 15 Crores

b) Cases involving addition in an earlier assessment year on the issue of transfer pricing in excess of Rs. 10 Crores or more which is confirmed in the appeal or is pending before the appellate authority

c) Cases involving addition in an earlier assessment year in excess of Rs. 10 Lacs on a substantial and recurring question of law or the fact which is confirmed in the appeal or is pending before the appellate authority

d) All assessments pertaining to Survey under section 133A of Income Tax Act excluding the cases where there are no impounded books of accounts/documents and returned income excluding any disclosure made during the Survey is not less than returned income of preceding assessment year. However, where the assessee retracts the disclosure made during the Survey will not be covered by this exclusion

e) Assessment in search and seizure cases to be made under sections 158B, 158BC, 153A, 153C read with 143(3) of the Income Tax Act

f) All returns filed in response to a notice under sections 147 or 148 of the Income Tax Act

g) Cases claiming exemption of income under section 11 or 10(23C) which are hit by proviso(s) to Section 2(15) of the Income Tax Act

h) Entities which received donations from countries abroad in excess of Rs. One Crore during the Financial Year 2011-12 (relevant for the AY 2012-13) under the provisions of Foreign Contribution Regulation Act (FCRA). Such information is maintained by the Ministry of Home Affairs and is available on its website. Respective cadre-controlling chief commissioners or directors-general of Income Tax may identify the cases pertaining to their respective jurisdiction after downloading from the website and disseminate the information to varies field offices.

i) Cases in respect of which information is received from other Govt depts or other authorities pointing out tax evasion. The Assessing Officer shall record reasons in such cases and take approval from jurisdictional CCIT/DGIT before selecting such case for srutiny

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