14 March 2011

IT Scrutiny Simplified Procedure

No.402/92/2006-MC (07 of 2011)

Government of India / Ministry of Finance

Department of Revenue

Central Board of Direct Taxes


New Delhi dated the 14

th March 2011


Streamlining procedure for scrutiny of income-tax returns

Scrutiny of income tax returns is an important mechanism for ensuring taxpayer

compliance and to counter tax-evasion. However, it has evoked some concern from small

taxpayers and senior citizens about prolonged enquiries. Concerns have also been raised about

selection of the same cases in scrutiny year after year.

Appreciating the concern of these taxpayers and with a view to mitigate their hardships,

Central Board of Direct Taxes has reviewed its scrutiny selection procedure. In order to redress

the grievance, it has been decided that during the financial year 2011-12, cases of senior citizens

and small taxpayers, filing income-tax returns in ITR-1 and ITR-2 will be subjected to scrutiny

only where the Income Tax department is in possession of credible information.

Senior citizens for this purpose would be individual taxpayers who are 60 years of age or

more. Small taxpayers would be individual and HUF taxpayers whose gross total income, before

availing deductions under Chapter VIA, does not exceed Rupees ten lakh.


Best Wishes

Chartered Accountant
Door No.24-2-1885,
I Floor, Flat No.5,
Siddivinayaka Residency, I Cross,
Central Avenue, MSR Nagar,
Magunta Layout,
Nellore-524 003
Andhra Pradesh
Mobile:+91 - 0 9390221100
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e-Mail: vmvsr@rediffmail.com

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