INCOME TAX Exclusion of cases from sample scrutiny INSTRUCTION NOnbsp19221995 nbspDated March 9 1995 Under Boards Instruction No 1917 dated 361994 certain categories of cases were kept outside the scope of sample scrutiny during financial year 199495 One such category consisted of those assessees who declared a total income for the asst year 199495 that was more by 30 percent of the total income returned for the asst year 199394 subject to the conditions that  a the income for both the asst years exceeded the basic exemption limit b the total income for the asstyear 199394 was Rs 5 lakhs or less and c the tax was fully paid for the asstyear 199495 before the return was filed 2 Suggestions have been received to extend this scheme for the asstyear 199596 also After considering them it has been decided that the above norm of exclusion from sample scrutiny could be extended for the asst year 199596 also in such cases where the following criteria are satisfied  i the income returned for asstt year 199596 is at least 30 more than the total income returned for the asst year 199495 ii the total incomes for the asst years 199495 and 199596 exceed the basic exemption limit iii the total income for the asst year 199495 does not exceed Rs 5 lakhs and iv taxes for the asst year 199596 are fully paid before the return is filed for that year If however the case falls under the compulsory scrutiny basket the above norms of exclusion from scrutiny will not apply This may be brought to the notice of all assessing officers in your region nbsp