Constitution of CASS Committee for FY 2016-17 to suggest modification/new rules, new rules, changes in ITRs/forms for effective scrutiny selection-CBDT
Income Tax basic scrutiny is conducted under section 143 of the Income Tax Act, 1961. Fundamentally, scrutiny is based on risk-analysis conducted through computer- assisted programme and also manually with reference to broad parameters decided every year for the entire tax-payer population, inter-alia, considering factors like gross income, deductions and exemptions claimed, legal issues involved inlitigation, quantum and nature of specific transactions, status of assessees,etc.
There are two types of scrutiny selections:
(a) Compulsory Computer Assisted Selection of cases for Scrutiny (CASS) (To read more on CASS click here >>)
(b) Manual Selection of cases for Scrutiny
CBDT has constituted a CASS committee for the FY 2016-17. The relevant office order is as under.
DIRECTORATE OF INCOME TAX {SYSTEMS)
ARA Centre, Ground Floor, E-2, Jhandewalan Extension, New Delhi-110055
Phone: 0120-2770061, Email: abkkumar@incometax .gov.in
F.No:. DGIT(S)/ADG(S)-2/CASS 2016-17/93/2016 Dated: 02.11.2016
OFFICE ORDER
Subject: Constitution of CASS Committee for F.Y. 2016-17.
2. The CASS committee for F.Y . 2016-17 has been constituted with following members:
- Shri S. Rathore, DGIT(Risk Assessment)-Chairman
- Shri Zakir Thomas, ADG(Risk Assessment)-Member
- Shri Rathinasamy, Addl. DG(Vig.)(South), CBDT-Member
- Shri Ravichandran, DIT(I&CI), Bengaluru-Member
- Shri Sanjai Kumar Verma, CIT (Inti. ), Bengaluru-Member
- Shri K. Gupta, CIT (Inti. Tax-2), Mumbai-Member
- Shri Satish Sharma , CIT (TDS-1), Mumbai-Member
- Shri Mahesh Kumar, CIT (Transfer Pricing-3),Mumbai-Member
- Shri Shelly Jindal, CIT(Exemption), Mumbai-Member
- Shri Kamlesh Varshney, CIT(Intl. Tax .-2), Delhi-Member
- Shri Sanjeev Singh, ADG(S)-2, Delhi-Member
- Shri Sameer Sharma, CIT,Range-10, Delhi-Member
- Shri Rajeev Ranka, Add CIT, LTU, Delhi-Member
- Shri Ritesh Parmar, CIT(Hqrs.), Ludhiana-Member
- Shri Rajesh Chandra, JDIT(Inv .), Delhi-Member
- Shri Ashish Sinha, DDIT(RA), Delhi-Member
- Shri Rajshekar , DDIT(CPC-2) , Bengaluru-Member
- Shri Abhishek Kumar, JDIT(S)- 2(2), Delhi-Member Secretary
3. Terms of reference for the CASS Committee are as follows:-
(i) Analysis of suggestions received from field
(ii) Recommendation of modification or removal of existing rules.
(iii) Recommendation of introduction of new rules.
(iv) Recommending changes in Income Tax Returns, Income Tax Forms, Third Party information , to enable effective scrutiny selection .
4. This issues with the approval of Member (L&C) and Pr. DGIT(Systems)
(Abhishek Kumar)
JDIT (Systems)-2(2)
New Delhi
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