Selection Of Returns And Procedure For Complete Scrutiny During The F.Y. 2022-23: CBDT Issues Guidelines
The Central Board of Direct Taxes has issued guidelines for selecting returns and procedures for full scrutiny during the financial year 2022–23. DIT/CIT/DIT concerned shall ensure that the cases are transferred to Central Charges within 15 days of the Assessing Officer concerned serving notice. DIT/CIT/DIT shall ensure that cases are transferred to Central Charges within 15 days of service of notice by the Assessing Officer concerned. Where cases are not centralised and a return of income is filed in response to a notice, the Assessing Officer concerned shall serve the notice. Where such cases are not centralised and no return of income is filed in response to notice, the Assessing Officer concerned shall serve notice under section 142 of the Act calling for information.
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