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 |
- Distinction between religious & charitable purposes is determined by institution’s primary or dominant object
- Fit case to issue notice u/s 148 – Relevancy of material & application of mind to objections important
- AO is under an obligation to assign reasons for rejecting explanation of the assessee
- CBIC issues SoP for clearance of imported goods through Foreign Post Offices
- Sale deed executed with full knowledge of only part consideration paid, not void – SC

