Scrutiny Selection Criteria for Fy 2016-17 Out ! All Kinds of Cases Now Under Digital Scrutiny in 7 Cities

CBDT publishes scrutiny selection criteria every year. The criteria is important and if your case is selected for reasons other that the criteria, the courts have held the scrutiny illegal. This year ,  instruction no 4 / 2016 dated 13th July 2016 decides what type of tax return will be selected for scrutiny . Most of the criteria is just repeat of earlier year , however some points are worth noting . One of them - digital scrutiny in 7 cities - is the clear reslove of Modi Government to usher in transparency in the behaviour of tax officer as far as scrutinizing the tax returns of citizens are concerned. As per the instruction,now the digital scrutiny is fully implemented in seven cities - Ahmedabad, Bengluru, Chennai, Delhi,Hyderabad, Kolkata and Mumbai . What the digital it means is explained later in this post. 

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