Criteria for manual selection of scrutiny cases during FY 2015-16
CBDT Instruction No. 8 Dated 31-8-2015
Highlights:
Cases involving addition in excess of Rs. 10 lakhs in earlier assessment year and all search-seizure-survey and re-assessment cases to be picked up for compulsory manual scrutiny.
Cases where charitable trusts/institutions are claiming Sec 11/Sec 10(23C) exemption despite Sec 12AA registration /Sec 10(23C) approval denial also to be picked up for compulsory manual scrutiny.
By and large no substantial changes via-à-vis similar CBDT instruction issued last year.
No comments:
Post a Comment
What do you think about this? Please write your comment.