INCOME TAX INSTRUCTION NO 102013 Dated August 5 2013 Subject Procedure and criteria for selection of scrutiny cases under compulsory manual during the financialyear 20132014regd In supersession of earlier instructions on the above subject the Board hereby lays down the following procedure and criteria for manual selection of returnscases for scrutiny during the financialyear 20132017 2 The targets for completion of scrutiny assessments and strategy of framing quality assessments as contained in Central Action plan document for Financial Year 20132014 has to be complied with It is being reiterated that all scrutiny assessments including the cases selected under manual criteria will be completed through AST system software only 3 The following categories of cases  returns shall be compulsorily scrutinized nbspnbsp a Cases where value of international transaction as definednbspus 92BnbspofnbspIT Actnbspexceeds Rs 15 crores nbspnbsp b Cases involving addition in an earlier assessment year on the issue of transfer pricing in excess of Rs 10 Crores or more which is confirmed in appeal or is pending before an appellate authority nbspnbsp c Cases involving addition in an earlier assessment year in excess of Rs 10 lacs on a substantial and recurring question of law or fact which is confirmed in appeal or is pending before an appellate authority nbspnbsp d all assessments pertaining to Survey undernbspsection 133Anbspof thenbspIT Actnbspexcluding the cases where there are no impounded books of accountsdocuments and returned income excluding any disclosure made during the Survey is not less than returned income of preceding assessment year However where assessee retracts the disclosure made during the Survey will not be covered by this exclusion nbspnbsp e Assessment in search and seizure cases to be made undernbspsections 158Bnbsp158BCnbsp158BDnbsp153Anbspampnbsp153Cnbspread withnbsp1433nbspof thenbspIT Act nbspnbsp f All returns filed in response to noticenbspus 147148nbspof thenbspIT Act nbspnbsp g Cases claiming exemption of incomenbspus 11nbspornbspus 1023Cnbspwhich are hit by provisos tonbspSection 215nbspofnbspIT Act nbspnbsp h Entities which received Donations from countries abroad in excess of Rs One crore during the Financial Year 20112012 relevant for the AYr 20122013 under the provisions of Foreign Contribution Regulation Act FCRA Such Information is maintained by Ministry of Home Affairs and is available on its Website httpmhanicinfcrahtm Respective CadreControlling chief Commissioners  Directors  General of Incometax may identify the cases pertaining to their respective jurisdiction after downloading from the website and disseminate the information to various field offices nbspnbsp i Cases in respect of which information is received from other Government Departments or other authorities pointing out taxevasion The Assessing Officer shall record reasons in such cases and take approval from jurisdictional CCITDGIT before selecting such case for scrutiny 4 In order to ensure the quality of assessment orders CCsITDGsIT would evolve suitable monitoring mechanism They shall analyse at least 50 quality assessments of their respective charges and send the report to respective Zonal Member with copy to Member IT with suggestions for improvement by 30th April 2014 CCsITDGsIT would further ensure that cases selected for publication in let us share are picked up from quality assessments as reported 5 These Instructions may be brought to the notice of all concerned F No 2251072013ITAII Rohit Garg Deputy secretary to Government of India nbsp