Tag: income tax scrutiny

cbdt instruction

Unauthorized expansion of the scope of limited scrutiny-CBDT puts AOs violating instructions under suspension

November 30, 2017 Income Tax
Unauthorized expansion of the scope of limited scrutiny-CBDT puts AOs violating its instructions under suspension and advises all to comply with instructions F.No. DGIT(Vig.)/HQ/Sl/2017-18 Government of India Ministry of finance Department of Revenue Central Board of Direct Taxes New  Delhi-11 0001 Dated:    30th November, 2017 Subject: Unauthorized expansion of …
Income Tax scrutiny

New Rule 12E-ITO authorsied to issue notice u/s 143(2) for scrutiny. Move to create enough manpower to scrutinise income tax returns post 30-12-2016

November 17, 2016 Income Tax
New Rule 12E-ITO authorsied to issue notice u/s 143(2) for scrutiny. Move to create enough manpower to scrutinise income tax returns post 30-12-2016 MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES) Notification No. 105 /2016 New Delhi, the 16th November, 2016 G.S.R. 1073(E).—In exercise of the powers …
Income Tax scrutiny

Constitution of CASS Committee for FY 2016-17 to suggest modification/new rules, for effective scrutiny selection-CBDT

November 3, 2016 Income Tax
Constitution of CASS Committee for FY 2016-17 to suggest modification/new rules, new rules, changes in ITRs/forms for effective scrutiny selection-CBDT Income Tax basic scrutiny is conducted under section 143 of the Income Tax Act, 1961. Fundamentally, scrutiny is based on risk-analysis conducted through computer- assisted programme and also manually with …
cbdt instruction

CBDT CASS Instruction 3-2016. Reasons for Limited Scrutiny, email assessment, online passing of assessment orders etc.

September 20, 2016 Income Tax
CBDT  has recently issued Computer Aided Scrutiny Selection (CASS) Instruction No. 3 dated 16/09/2016. regarding Income Tax Business Application (ITBA)-Assessment Module-CASS Cycle-3. The main highlights of the CBDT CASS instructions No. 3 are as under: Limited and Complete ScrutinyAs per the Instruction, this year in CASS, two types …
Income Tax scrutiny

Income Tax Compulsory manual selection of cases for scrutiny criteria FY 2016-2017. CBDT Instruction No. 4/2016

July 14, 2016 Income Tax
Compulsory manual selection of cases for scrutiny criteria during the Financial Year 2016-2017 Instruction No. 4/2016 Government of IndiaMinistry of FinanceDepartment of Revenue (CBDT) North-Block, New DelhiDate: 13th of July, 2016 ToAll Pr. Chief-Commissioners of Income-tax/Chief-Commissioners of Income-taxAll Pr. Directors-General of Income-tax/Directors-General of Income-tax   Sir/Madam Subject: Compulsory …