CBDT Instruction on Section 143 Of The Income-Tax Act, 1961 – Assessment – General – Guidelines For Manual Selection Of Returns For Complete Scrutiny During Financial Year 2018-2019

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SECTION 143 OF THE INCOME-TAX ACT, 1961 – ASSESSMENT – GENERAL – GUIDELINES FOR MANUAL SELECTION OF RETURNS FOR COMPLETE SCRUTINY DURING FINANCIAL YEAR 2018-2019 INSTRUCTION NO.04/2018 [NO.225/282/2018-ITA.II], DATED 20-8-2018 1. The parameters for manual selection of returns for Complete Scrutiny during financial year 2018-19 are as under:- (i) Cases involving addition in an earlier…

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