01 September 2015

IT Scrutiny Guidelines-2015-16

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.

Help to CAs hospitalized for Corona by Institute

The Institute of Chartered Accountants of India July 26, 2020 Important Announcement COVID-19 (CABF) The Managing Committee of the Chartered...