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
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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 |
- No bar prohibiting simultaneous penalty u/s 271B and 271A of Income Tax Act
- Cash book cannot be rejected when availability of stock is not disputed
- Section 148 of it Act after 01.04.2021, not require recording reason to believe
- Income Tax Deptt. Lucknow to hire Young Professional for assisting before ITAT
- Burden of proof on assessee to adduce evidence that land sold is agricultural



