CBDT: Guidelines for compulsory selection of returns for Complete Scrutiny during FY 2022-23 and procedure for compulsory selection in such cases


The CBDT has issued Guidelines vide F.No.225/81/2022/ITA-II dated September 26, 2022 for compulsory selection of returns for Complete Scrutiny during the Financial Year 2022-23 and provides the procedure for compulsory selection in such cases.

Kindly refer to CBDT’s Guidelines dated May 11, 2022 and June 03, 2022 on the above-mentioned subject (copies enclosed).

With reference to the above, I am directed to state that Sl. No. 2.2 of para no.2 of CBDT’s Guidelines dated June 03, 2022 shall be substituted as under:

SI. No.


Procedure for compulsory selection


Cases pertaining to search & seizure/requisition


Search & seizure/requisition on or after April 01, 2021: Assessments in cases arising from search & seizure actions/requisitions u/s 132/132A conducted on or after April 01, 2021.

The cases shall be selected for Scrutiny with prior administrative approval of Pr. CIT/Pr. DIT/CIT/DIT concerned, who shall ensure that such cases are transferred to Central Charges u/s 127 of the Act within 15 days of service of notice u/s 143(2)/142(1) of the Act by the Assessing Officer concerned.

All other contents of the said Guidelines will remain unchanged.

The above may be brought to the notice of all concerned for necessary compliance.

The Guidelines can be accessed at: https://www.a2ztaxcorp.com/wp-content/uploads/2022/09/CBDT-Scrutiny-Guidelines-dt.-26.09.2022.pdf

Recorded GST Course on:

Scrutiny Notices, Assessment, Audit, Inspection, Search, Seizure and Arrest under GST by CA. Bimal Jain

4 Day | 4 Session | 12 Hours

2,999/- (Inclusive of GST)

Register Now !!


For details, or any queries, 

Call us at: 8076563802, 011 42427056 or E-Mail us at: info@a2ztaxcorp.com, intern@a2ztaxcorp.com or Visit: www.a2ztaxcorp.in

Your Thoughts