Income Tax CASS Scrutiny parameters for Returns received in FY 2017-18

Income Tax  CASS Scrutiny parameters for Returns received in FY 2017-18

DIRECTORATE OF INCOME TAX (SYSTEMS)
ARA Centre, Ground Floor, E-2, Jhandewalan Extension,
New Delhi-110055

Ph No-0120-2770029
E-mail id- adg2.systems@incometax.gov.in

F.No. DGIT(S)/ADG(S)-2/CASS  2018/2017-18                                                                                       

Dated: 13.10.2017

The Principal Chief Commissioner of Income-Tax/ CCsIT (By Name)

Ahmadabad I Allahabad I Amritsar I Bangalore I Baroda I Bhopal I Bhubaneswar I Bareilly I Chandigarh I Chennai I Cochin I Coimbatore I Dehradun I Delhi I Durgapur I Guwahati I Hubli I Hyderabad I Indore I Jaipur I Jalpaiguri I Jodhpur I Kanpur I Kolkatta I Lucknow/ Ludhiana I Madurai /Meerut I Mumbai I Nagpur I Nashik I Panaji I Panchkula I Patna I Pune I Raipur I Rajkot I Ranchi I Shimla I Shillong I Surat /Thane /Trichy I Trivandrum I Udaipur I Vishakhapatnam; and

The Principal Commissioner of Income-Tax /CsIT /CsIT (CO) (By Name)

Agra I Bikaner I Calicut I Dhanbad I Gandhinagar I Gwalior I Jabalpur /Jalandhar I Kolhapur I Muzzaffarpur I Mysore I Patiala I Rohtak I Sambalpur I Varanasi I Vijaywada I Delhi (CO) I Mumbai (CO) I Chennai (CO) I Ahmedabad (CO) I Bangalore (CO) I Bhopal (CO) I Bhubaneswar (CO) I Kolkata (CO) I Cochin (CO) I Chandigarh (CO) I Hyderabad (CO)/ Jaipur (CO) I Kanpur (CO) I Nagpur (CO) I Patna (CO) I Pune (CO) I Guhawati (CO)

Sir / Madam,

Sub:-  Suggestion on CASS parameters for Returns received in F.Y. 2017-18-Reg.-

The Directorate is in the process of modifying the CASS parameters so as to select cases for scrutiny assessment for returns filed in F.Y. 2017-18. You are requested to kindly provide your valuable feedback on CASS parameters to make the process more effective, considering, interalia, the following factors:

(i) The parameters  of  selection  of  earlier  CASS  runs, which  have  not yielded revenue even after in-depth scrutiny, which may be considered for exclusion in future CASS run.

(ii) The new parameters of selection, which are to be considered for inclusion in future Cass run, based on the additions made or the revenue potential, with reference abcaus.in to the specific data fields available in AST, TDS, OLTAS, CIB, AIR modules etc.

(iii) Cases of specific Industry (based on business code/nature of business) and economy trends of Y. 2016-17 (A.Y. 2017-18), which need to be considered for selection.

(iv) Particular parameters of selection of earlier CASS runs, which led to higher concentration or shortage in selection with particular AOs or particular charge , may be indicated with statistics .

(v) Suggestion/ rules in respect of high risk cases pertaining to cash deposited during demonetization period.

The Pr. CCsiT I CCsiT may send their suggestions  before 31.10.2017 by e-mail on cass@incometax .gov .in for incorporation in CASS for this year.

This issues with the approval of Pr. DGIT(S) .

Yours faithfully,

(Sanjeev Singh)
ADG(S)-2
New Delhi

Copy  for  information  and  with  a  request  to  suggest  special  parameters  for  selection  in respect of assesses under their jurisdictions :

1. The Principal Chief Commissioner of Income Tax (International Taxation) , New Delhi.
2. The Chief Commissioner of Income Tax (Exemptions) , New Delhi.
3. The DIT, Database Cell for uploading on www.irsofficersonline .gov.in.

ADG(S)-2
New Delhi

• Empanelment of ICAI Exam observer for January 2027 Examinations. Last date: 20.11.2026
• No arrest under GST- Major decision of 57th Meeting of GST Council held on 8th October 2026
• Later SC ruling cannot render an act done in compliance of a court order a statutory default
• Interest payment on mobilisation advance to NHAI not liable to TDS u/s 194A
• Typographical error in turnover accepted during assessment not a mistake apparent from record