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The following categories of cases /
returns shall be compulsorily
scrutinized:-

a) Cases where value of international
transaction as defined u/s 92B of IT
Act exceeds Rs. 15 crores.

b) Cases involving addition in an
earlier assessment year on the issue
of transfer pricing in excess of Rs. 10
Crores or more which is confirmed in
appeal or is pending before an
appellate authority.

c) Cases involving addition in an
earlier assessment year in excess of
Rs. 10 lacs on a substantial and
recurring question of law or fact
which is confirmed in appeal or is
pending before an appellate
authority.

d) all assessments pertaining to
Survey under section 133A of the IT
Act excluding the cases where there
are no impounded books of accounts/
documents and returned income
excluding any disclosure made during
the Survey is not less than returned
income of preceding assessment year.
However, where assessee retracts the
disclosure made during the Survey
will not be covered by this exclusion.

e) Assessment in search and seizure
cases to be made under sections
158B, 158BC, 158BD, 153A & 153C
read with 143(3) of the IT Act.

f) All returns filed in response to
notice u/s 147/148 of the IT Act.

g) Cases claiming exemption of
income u/s 11 or u/s 10(23C) which
are hit by proviso(s) to Section 2(15)
of IT Act.

h) Entities which received Donations
from countries abroad in excess of Rs. One crore during the Financial Year
2011-2012 (relevant for the A.Yr.
2012-2013) under the provisions of
Foreign Contribution Regulation Act
(FCRA). Such Information is
maintained by Ministry of Home
Affairs and is available on its Website
(http://mha.nic.in/fcra.htm ).

Respective Cadre-Controlling chief
Commissioners / Directors – General
of Income-tax may identify the cases
pertaining to their respective
jurisdiction after downloading from
the website and disseminate the
information to various field offices.

Cases in respect of which
information is received from other
Government Department(s) or other
authorities pointing out tax-evasion.

The Assessing Officer shall record
reasons in such cases and take
approval from jurisdictional CCIT/
DGIT before selecting such case for
scrutiny.

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