The CBDT has issued
Instruction No. 10 of 2013 dated 05.08.2013 announcing the procedure and
criteria for selection of scrutiny cases under the compulsory manual for FY
2013-14
INSTRUCTION NO 10/2013,
F.No.225/107/2013/ITA.II
Dated: August 5, 2013
Procedure and criteria
for selection of scrutiny cases under compulsory manual during the
financial-year 2013-2014-regd.In supersession of earlier instructions on the above
subject, the Board hereby lays down the following procedure and criteria for
manual selection of returns/cases for scrutiny during the financial-year
2013-2014
2. The targets for completion of scrutiny
assessments and strategy of framing quality assessments as contained in Central
Action plan document for Financial Year 2013-2014 has to be complied with. It
is being reiterated that all scrutiny assessments including the cases selected
under manual criteria will be completed through AST system software only.
3. 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.
i)
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.
4. In order to ensure the quality of assessment
orders, CCsIT/DGsIT would evolve suitable monitoring mechanism. They shall
analyse at least 50 quality assessments of their respective charges and send
the report to respective Zonal Member with copy to Member (IT) with suggestions
for improvement by 30th April, 2014. CCsIT/DGsIT would further ensure that
cases selected for publication in ‘let us share’ are picked up from quality
assessments as reported.
5. These Instructions may be brought to the notice
of all concerned.
Download the official Notification from the Link given below.
Link:http://www.incometaxindia.gov.in/archive/BreakingNews_Scrutiny_Cases_06082013.pdf
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