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
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 |
- Sales duly recorded in books & VAT returns, can’t be held bogus without cogent adverse material
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- Section 292BB does not bar assessee to raise objection for non issuance of notice u/s 143(2) – SC
- Supreme Court explains expression “reason to believe” & “change of opinion” in Income Tax Act 1961
- Omission of rule 96(10) of CGST Rules will be effective retrospectively from 23.10.2017


