CBDT revises Guidelines for Complete Scrutiny of Returns for FY 2022-23 in Search and Seizure cases

CBDT has revised its guidelines issued on 11th May 2022 vide revised guidelines dated 03.06.2022 for compulsory scrutiny of income-tax returns for complete scrutiny in the cases pertaining to search and seizure/requisition during the financial year 2022-23 and prescribes the procedure for compulsory selection in such cases.

Earlier, on 11th May 2022, the Board prescribed the guidelines for compulsory selection of returns for Complete Scrutiny assessment during the Financial Year 2022-23.

The Board has now substituted the procedure for selection of cases pertaining to search and seizure for complete scrutiny assessment. The substituted guidelines have segregated the search and seizure/requisition cases prior to 01.04.2021 and on or after 01.04.2021.

All guidelines in other cases shall remain unchanged.

Read the full text of CBDT Revised Guidelines on Compulsory Selection of Returns for Scrutiny Assessments in Search and Seizure Cases in FY 2022-23

F.No.225/81/2022/ITA-II

Government of India

Ministry of Finance

Department of Revenue

Central Board of Direct Taxes (ITA-II division) 

North Block, New Delhi, the 3rd June 2022

To

All Pr. Chief Commissioners of Income-tax/ Chief Commissioners of Income-tax 

All Pr. Director Generals of Income-tax/ Director Generals of Income-tax. 

Madam/Sir 

Subject: Guidelines for compulsory selection of returns for Complete Scrutiny during the Financial Year 2022-23 - procedure for compulsory selection in such cases - regarding. 

Kindly refer to CBDT's Guidelines dated 11.05.2022 on the above-mentioned subject (copy enclosed). 

2. With reference to the above, I am directed to state that SI.No.2 of para no.2 of CBDT's Guidelines dated 11.05.2022 shall be substituted as under: 

Sl. No.	Parameter	Procedure for compulsory selection
2	Cases pertaining to search and seizure/requisition
2.1	Search & seizure/requisition prior to 01.04.2021: Assessments in search and seizure cases to be made under section(s) 153A, 153C read with section 143(3) of the Act and also for return filed for assessment year relevant to previous year in which the search was conducted under section 132 or requisition was made under section 132A of the Act.	The cases shall be selected for compulsory 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.  Where such cases are not centralized and Return of Income is filed in response to notice u/s 153C, the Assessing Officer concerned shall serve notice u/s 143(2) of the Act.  Where such cases are not centralized and no Return of Income is filed in response to notice u/s 153C, the Assessing Officer concerned shall serve notice u/s 142(1) of the Act calling for information.
2.2	Search & seizure/requisition on or after 01.04.2021: Assessments in cases arising from search & seizure actions/requisitions u/s 132/ 132A conducted on or after 01.04.2021, for returns pertaining to A.Y. 2021-22.	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.

3. All other contents of the said Guidelines will remain unchanged. 

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

(Ravinder Maini) 

Director (ITA-II), CBDT

Download CBDT Revised Guidelines on Compulsory Selection of Returns for Scrutiny Assessments in Search and Seizure Cases in FY 2022-23 in PDF format

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