Percentage of cases selected for Income Tax scrutiny has reduced drastically over the years
Income Tax Department is changing-from just enforcement to facilitating better taxpayer services.
As per data released by the Finance Ministry, number of cases selected for scrutiny has reduced drastically over the years.
The average overall percentage of scrutiny has reduced from 0.71% in AY 2015-16 to 0.25% in AY 2018-19
Â
State/UT wise statistics for percentage of returns/cases selected for scrutiny are as under:
Percentage of cases selected for Income Tax scrutiny
|
State |
AY 2015-16 |
AY 2018-19 |
|
Odisha |
0.46 |
0.12 |
|
Puducherry |
0.68 |
0.25 |
|
Punjab |
0.39 |
0.14 |
|
Rajasthan |
0.44 |
0.13 |
|
Sikkim |
0.60 |
0.57 |
|
TamilNadu |
0.89 |
0.30 |
|
Telengana |
1.04 |
0.50 |
|
Tripura |
0.46 |
.012 |
|
Uttar Pradesh |
0.44 |
0.13 |
|
Uttarakhand |
0.35 |
.011 |
|
West Bengal |
0.87 |
0.25 |
|
Andhra Pradesh |
0.59 |
.021 |
|
Arunachal Pradesh |
1.53 |
0.34 |
|
Assam |
0.56 |
0.15 |
|
Bihar |
0.39 |
0.08 |
|
Chhattisgarh |
0.54 |
0.13 |
|
Delhi |
1.12 |
0.52 |
|
Goa |
0.75 |
0.34 |
|
Gujarat |
0.65 |
0.23 |
|
Haryana |
0.51 |
0.21 |
|
Himanchal Pradesh |
0.35 |
.012 |
|
Jharkhand |
0.37 |
0.09 |
|
Kranataka |
0.88 |
0.37 |
|
Kerala |
1.01 |
0.29 |
|
Madhya Pradesh |
0.46 |
0.14 |
|
Maharashtra |
0.98 |
0.38 |
|
Manipur |
1.01 |
0.22 |
|
Meghalaya |
0.99 |
0.47 |
|
Mizoram |
0.47 |
0.35 |
|
Nagaland |
1.47 |
0.32 |
|
Jammu & Kashmir |
0.61 |
0.10 |
|
Andaman & Nicobar |
0.45 |
0.06 |
|
Chandigarh |
0.87 |
0.52 |
|
Dadra & Nagar Haveli |
0.38 |
0.28 |
|
Daman & Diu |
0.39 |
0.31 |
|
Lakshadweep |
0.63 |
0.00 |
- AO took a reasonable stand that 25 kg written in WhatsApp chat was 25 lakh – ITAT
- Shareholders can’t be taxed for income from properties owned by the company – HC
- Jurisdictional error in reassessment approval can’t be shielded by the law of limitation
- ITAT ought to remanded whole matter of bogus purchases instead of profit determination
- Where proceedings u/s 153C barred by limitation, AO can’t invoke section 148 & 148A


