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Income Tax Scrutiny Procedures and Criteria from FY 2013-14 to FY 2020-21 Updated on 17-09-2020 | CA Ashutosh Lohani |

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ABCAUS Excel for Chartered Accountants

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Chartered Accountants

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Earlier Denial by Central Information Commission
Up-till now the stand of the Income Tax Department was not to disclose parameters for scrutiny selection to general public even under Right to Information Act.

This view was based on the decision of the Central Information Commission (CIC) in the case of Kamal Anand. Read Order of CIC Click Here >> Denial of the information was again maintained by CIC in the case of Joginder Singh Gulati. Read Order of CIC Click Here >>

Order by Hon’ble High Court of New Delhi
However, the Hon'ble High Court of New Delhi on 2nd April, 2013 reverted the order of CIC in the case of Joginder Singh Gulati. It was held that by scrutiny guidelines does not impact economic interest of the country. Also the Income Tax Department was directed to hereafter upload all its scrutiny guidelines on its website. Read order of Delhi High Court. Click Here >>

Scrutiny Guidelines issued since 2013
Since 2013, CBDT has issued the following instructions for selection of cases for scrutiny.

CBDT Guidelines-Income Tax compulsory selection of returns for Complete Scrutiny during Financial Year 2020-21 & conduct of assessment proceedings

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CBDT Guidelines for manual selection of returns for Complete Scrutiny during the finaancial year 2019-20

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Criteria for income tax manual selection of returns for Complete Scrutiny during the financial-year 2018-2019

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CBDT Instruction 05/2017-Guidelines for selection of cases for scrutiny during the financial-year 2017-2018

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CBDT Instruction 04/2016-Guidelines and Criteria for Compulsory Manual Selection of Cases for Scrutiny during the Financial Year 2016-2017

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CBDT Instruction 08/2015-Guidelines and Criteria for Compulsory Manual Selection of Cases for Scrutiny during the Financial Year 2015-2016

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CBDT Instruction No 7/2014 on scope of enquiry for cases selected under CASS during FY 2014-15 on the basis of AIR/CIB/26AS Mismatch

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Procedure and Criteria for Selection of scrutiny Cases under Compulsory Manual during FY 2014-15

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Procedure and Criteria for Selection of scrutiny Cases under Compulsory Manual during FY 2013-14

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