Incometax Scrutiny Procedure and Criteria for Computerised (CASS) or Manual Selections
08-10-2013 | CA Ashutosh Lohani |
By enhancing and improving its selection process for scrutiny assessments, the focus of Income Tax Department (ITD) is to attend to the risk of non-compliance.
The shape of the world is fast changing from “O” to “e” and so do the Income Tax Department. Technology is no more an alien phrase in Income Tax Department which is rapidly moving to IT enabled regime. Recently, CBDT has released Digital Evidence Investigation Manual 2014 for Proper gathering, handling, utilization of digital data in Income Tax Survey, Search and Seizures. Click Here to Read More >> Information Technology has played a major role helping ITD develop a 360 degree profiling of persons and devising an effective and meaningful selection process for scrutiny.
Developing 360 degree profiling using ITDMS
Broad Criteria for Selection of Cases for Scrutiny
Type of Selection for Scrutiny
Compulsory Computer Assisted Selection of cases for Scrutiny (CASS)
CASS-Score based selection
A few illustrative sample parameters that can be used for scoring are as under:
Manual Selection of cases for Scrutiny
Cases for scrutiny are selected manually based on directions/parameters finalised by CBDT every year.
Apart from compulsory manualselection of cases for scrutiny as above, Assessing officer may select any case after recording reasons and obtaining approval of the CCIT/DGIT. Cases under this categories are selected if there are compelling reasons and case is not selected under CASS. Such cases are watched by CCIT/DGIT in respect of the quality of the assessment.
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