Income Tax Scrutiny criterias for F.Y. 2011-12/A.Y. 2012-13

1. Where value of international transaction as defined u/s. 92B exceeds Rs.15 Crore.

2. Cases where there was addition of Rs.10 Lacs or more in earlier assessment year and question of law or fact is confirmed in appeal or pending before appellate authority.

3. Cases in which addition of Rs.10 Crore or more was made in earlier assessment year on the issue of transfer pricing.

4. In case of survey carried out during the financial year, this criteria will not apply in the following cases.
  • there are no impounding books or documents
  • there is no retraction of disclosure if any made during survey
  • the income declared in the return excluding any amount of disclosure made during survey is not less than the declared income of the preceding assessment year.
5. Assessment in search and seizure cases

6. Assessments initiated u/s. 147 / 148 (Reassessment cases)

7. Cases of research organizations (in order to examine credibility of research and other activities as provided u/s. 35 of the I T Act).

8. After amendment to definition of “Charitable Purpose u/s. 2(15)” of the I T Act cases in which exemption is claimed u/s. 10 (23C) or u/s. 12AA are claimed.

9. Over and above the above stated criteria, the assessing officer may select maximum 25 cases in mofussil stations with the prior approval of Additional CIT / Joint CIT.In other areas i.e. metros and bigger cities the assessing officer may select maximum 10 cases after recording reasons for doing so. It is also directed to the approving authorities to monitor and ensure that, quality assessments are framed in these cases.

10. Officer dealing with company cases can select other cases over and above the above mentioned criteria which are in its initial years of operation and are infusing investment by introducing capital or are taking loan but the return filed shows loss.


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