(i) All assessments pertaining to search and seizure
cases.
(ii) All assessments pertaining to surveys conducted
u/s.133A of the Income-tax Act.
(iii)
1All returns where deduction
claimed under Chapter VIA of the Income-tax Act is Rs.25 lakhs or above in
stations other than the cities on computer network.
(iv) 1All returns, including those of non-residents,
where refund claimed is Rs.5 lakhs or above in stations other than the
cities on computer network.
(v) (a) All cases in which the CIT (Appeals) or ITAT
has confirmed an addition/disallowance of Rs.5 lakhs or above or if the
assessee has conceded an addition in any preceding assessment year and
identical issue is arising in the current year. But if the issue involves
a substantial question of law, the cases may be picked up for scrutiny,
irrespective of the quantum of tax involved. However, if the addition has
been deleted by a superior appellate authority and the Department has
accepted that decision, the case need not be taken up for scrutiny.
(b) All cases in which an appeal is pending before the
CIT (Appeals) against an addition/disallowance of Rs.5 lakhs or above, or
the Department has filed an appeal before the ITAT against the order of
the CIT (Appeals) deleting such an addition/disallowance and an identical
issue is arising in the current year. However, as in (i) above, the
quantum ceiling may not be taken into account if a substantial question of
law is involved.
(vi) All returns filed by statutory bodies, marketing
committees and other authorities assessable to income-tax.
(vii) All cases of banks and non-banking financial
institutions with deposits of Rs.5 crores and above.
(viii) Cases of universities, educational institutions,
hospitals, nursing homes and other institutions for rehabilitation of
patients (other than those which are substantially financed by the
Government), the aggregate annual receipts (including donations credited to
the corpus/ any other fund) of which exceed Rs.10 crores in Delhi, Mumbai,
Chennai, Kolkata, Pune, Hyderabad, Bangalore and Ahmedabad and Rs.5 crores
in other places [Ref. S. 10(23c) & Rule 2BC].
(ix) All cases where exemption is claimed u/s.11 of the
Income-tax Act and the gross receipts (including donations credited to the
corpus/ any other fund) exceed Rs.5 crores in Delhi, Mumbai, Chennai,
Kolkata, Pune, Hyderabad, Bangalore and Ahmedabad and Rs.1 crore in other
places.
(x) (a) All cases where total value of International
Transactions (as defined u/s.92B of the Income-tax Act) exceeds Rs.15
crores).
(b) In all other cases where the Transfer Pricing Audit
carried out in the earlier year had led to an adjustment/addition to the
total income.
(xi) All cases of stockbrokers and commodity brokers as
well as their sub-brokers where brokerage received is disclosed at Rs.1
crore or above.
(xii) All cases of stockbrokers and commodity brokers as
well as their sub-brokers where there are claims of bad debts of Rs.5 lakhs
or more.
(xiii) All cases of professionals with gross receipts of
Rs.20 lakhs or more if total income declared is less than 20% of gross
professional receipts.
(xiv) All cases of deductions u/s.10A, u/s.10AA,
u/s.10BA, u/s.10B of the Income-tax Act exceeding Rs.25 lakhs.
(xv) All cases of contractors (excluding transporters)
whose gross contractual receipts exceed Rs.1 crore if total income declared
from contract work is less than 5% of gross contractual receipts.
(xvi) All cases of builders following project completion
method.
(xvii) All cases in which fresh capital introduced during
the year exceeds Rs.50 lakhs in Delhi, Mumbai, Chennai, Kolkata, Pune,
Hyderabad, Bangalore and Ahmedabad and Rs.10 lakhs in other cities.
(xviii) ¹All cases in which new unsecured loan introduced
during the year exceeds Rs.25 lakhs.
(xix) All cases in which deduction u/s.80IA(4), u/s.80IB,
u/s.80IC, u/s.80JJA, u/s.80JJAA, u/s.80LA, u/s.10(21), u/s.10(22B), u/s.
10(23A), u/s.10(23B), u/s.10(23C), u/s.10 (23D), u/s.10(23EA), u/s.10(23FB),
u/s.10(23G), u/s.10(37), u/s.10A, u/s.10AA, u/s.10B, or u/s.10BA of the
Income-tax Act is claimed for the first time.
(xx) *All cases in which loss from house property is more
than Rs.2,50,000.
(xxi) *All cases in which investment in property is more
than five times the gross receipts (i.e., purchase of property (008
from AIR)/[Gross total income (746) + Agricultural income (762) + Income
claimed exempt (125)>5]
(xxii) *All cases in which sum of short-term capital
gains u/s.111A and long-term capital gain is more than Rs.25 lakh.
(xxiii) *All cases in which sale of property has been
shown as per AIR return, but no capital gains have been declared in the
return of Income.
(xxiv) *All cases in which commission paid is more than
Rs.10 lakhs.
(xxv) *All cases having business of real estate with
gross turnover exceeding Rs.5 crores.
(xxvi) *All cases having business of hotels/tour
operations with gross turnover exceeding Rs.5 crores if net profit shown is
less than 0.05%
(xxvii) *All cases in which total depreciation claimed at
the rates of 80% and 100% is more than Rs.25 lakhs.
(xxviii) All cases in which net agricultural income is
more than Rs.10 lakhs.
