India: Guidelines selecting returns for “complete scrutiny” for FY 2020-2021

India: Selecting returns for “complete scrutiny”

The Central Board of Direct Taxes issued guidelines for the compulsory selection of returns for “complete scrutiny” during FY 2020-2021.


The criteria for compulsory selection of returns is based on five broad parameters that include survey, search and seizure, cases when notice under Section 148 has been issued, cases relating to revocation of registration or approval by authorities under Sections 12A and 10(23C), and cases when notices under Section 142(1) have been issued.

Read a September 2020 report [PDF 262 KB] prepared by the KPMG member firm in India

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