Guidelines for selection of tax returns for complete scrutiny

selection of tax returns

The Central Board of Direct Taxes has released guidelines for selecting returns and procedures for full scrutiny the FY 22-23. The department stated that this investigation will be conducted in matters where the information of any sort of tax evasion is received from any other council.

Administrative approval of the Principal Commissioner/ Principal Director/ Commissioner / Director in some cases is required to select the cases for scrutiny.

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