![CBDT Guidelines for Compulsory Selections of ITR Returns](https://blog.saginfotech.com/wp-content/uploads/2022/09/cbdt-guidelines-for-compulsory-selections-of-itr-returns.jpg)
The Central Board Of Direct Taxes (CBDT), ITA –II division, Dept. of Revenue, Ministry Of Finance, New Delhi, furnished a provision to clarify that when the return has been filed in answer to the notice u/s 142(1) of the Act, in which the same notice was provided because of the data specified in NMS Cycle/ SFT data or information collected from the Directorate Of I &CI, the same return would not be opted for the mandatory scrutiny but rather than that the scrutiny for that would be performed via CASS cycle.
For the mandatory scrutiny, it will be performed by the International Taxation and Central Circle Charges, complying with the stipulated parameters and functions as noted in the policies, with prior administrative approval of the Pr. CIT/ Pr. DIT/CIT/DIT engaged, that would, as earlier, persist to manage by these charges.
In the rules, it said that as per the changes drawn by the Finance Act, 2021 diminishing the time limit for the service of the notice u/s 143(2) to 3 months from the finish of the fiscal year where the return would get furnished, choosing and cases transfer consists of the finish of the assessment in a faceless method to NaFAC, would indeed get finished by 31. 05. 2022.
As per the rules it mentioned that with respect to the cases chosen for the mandated scrutiny the service of notice under income tax section 143(2) of the act must be completed by 30.6.2022.