Income Tax - Scrutiny Criteria
1. The criteria for manual selection of proceeds for full audit during the fiscal year 2018-19 are as follows:
(1) Cases involving an addition in a previous year (s) to a previous case of a repeated case of law or fact a. Exceeds Rs. 25 caves in eight metro charges in Ahmedabad. Hengaluni, Chennai, Delhi. Hyderabad. Kolkata. Mumbai and Pune, while in other fees, the amount of non-Rs must exceed. 10 priests B. Exceeds Rs. 10 crore in transfer pricing cases Where is this addendum
1. Become final where no further appeal has been lodged; or
2. It was confirmed at any stage of the appeal process
3. It was confirmed in the first phase of the appeal in favor of revenue or later, and the appeal appealed by the applicant remains pending (2) Cases related to the survey under Article 133A of the Income Tax Law. 1961 ("Law") except for cases containing accounts books. Documents and other income (excluding any disclosure made during the survey) were not kept below the previous years of valuation. However, when the resident retreats from the disclosure that is done during the surveyundefined , Such cases would cover such exclusion. (Iii) Contributions to research and seizure of cases to be performed under section 153 (a). 153C, 158B, 158BC & 158BD read with section 143 (3) of the Act and also return return for assessment year related to year previous which authorization for search and seizure were under the section 132 or 132A of the Act. (4) Proceeds submitted in response to notification under Article 148 of the Act (V) Cases where it is not granted / approved / withdrawn / approved / withdrawn under different provisions of the Act such as 12A, 35 (1) (ii) / (iii), 10 (23C), etc. Authority, but the resident was found to claim a tax exemption / deduction in return. However, in cases where withdrawal / approval orders are reversed / canceled in appeal proceedings, those cases will not be selected under this paragraph (Vi) Cases where information on tax evasion for the relevant year is provided by any State department / agency / agency / regulatory body. However, before choosing a return check under this standard, you must undefined The evaluation officer shall take prior administrative approval of the relevant jurisdiction. CIT / Pr.DIT / CIT / DIT. 2. By choosing Computer Assisted Auditing (CASS), cases are selected in two categories. Limited audit and full audit in a centralized manner under CASS-2018. CASS is a system-based method of checking for auditing which identifies cases by analyzing data and three hundred degree profiling data for taxpayers in a non-discretionary manner. The list of these cases is being / separately provided by the DCIT Master (s) to the relevant judicial authorities for further action necessary. Suggest an edit undefined
(1) Cases involving an addition in a previous year (s) to a previous case of a repeated case of law or fact a. Exceeds Rs. 25 caves in eight metro charges in Ahmedabad. Hengaluni, Chennai, Delhi. Hyderabad. Kolkata. Mumbai and Pune, while in other fees, the amount of non-Rs must exceed. 10 priests B. Exceeds Rs. 10 crore in transfer pricing cases Where is this addendum
1. Become final where no further appeal has been lodged; or
2. It was confirmed at any stage of the appeal process
3. It was confirmed in the first phase of the appeal in favor of revenue or later, and the appeal appealed by the applicant remains pending (2) Cases related to the survey under Article 133A of the Income Tax Law. 1961 ("Law") except for cases containing accounts books. Documents and other income (excluding any disclosure made during the survey) were not kept below the previous years of valuation. However, when the resident retreats from the disclosure that is done during the surveyundefined , Such cases would cover such exclusion. (Iii) Contributions to research and seizure of cases to be performed under section 153 (a). 153C, 158B, 158BC & 158BD read with section 143 (3) of the Act and also return return for assessment year related to year previous which authorization for search and seizure were under the section 132 or 132A of the Act. (4) Proceeds submitted in response to notification under Article 148 of the Act (V) Cases where it is not granted / approved / withdrawn / approved / withdrawn under different provisions of the Act such as 12A, 35 (1) (ii) / (iii), 10 (23C), etc. Authority, but the resident was found to claim a tax exemption / deduction in return. However, in cases where withdrawal / approval orders are reversed / canceled in appeal proceedings, those cases will not be selected under this paragraph (Vi) Cases where information on tax evasion for the relevant year is provided by any State department / agency / agency / regulatory body. However, before choosing a return check under this standard, you must undefined The evaluation officer shall take prior administrative approval of the relevant jurisdiction. CIT / Pr.DIT / CIT / DIT. 2. By choosing Computer Assisted Auditing (CASS), cases are selected in two categories. Limited audit and full audit in a centralized manner under CASS-2018. CASS is a system-based method of checking for auditing which identifies cases by analyzing data and three hundred degree profiling data for taxpayers in a non-discretionary manner. The list of these cases is being / separately provided by the DCIT Master (s) to the relevant judicial authorities for further action necessary. Suggest an edit undefined
