Criterias for selection of cases for scrutiny assessment for F.Y. 2013-14 under Income Tax Act, 1961

0 comments Wednesday, August 7, 2013
CBDT has laid down and disclosed the guidelines for selection of cases for scrutiny assessment under section 143(2) of Income Tax Act, 1961 for the financial year 2013-14. This disclosure has been made after the direction of Delhi High Court in a recent case namely Joginder Pal Gulati vs OSD-CPIO, to disclose the norms of scrutiny assessment.

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