Income Tax Scrutiny.

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

09 June 2011 Dear Sirs / Madam:

1. What is Criteria for Income Tax Scrutiny?

2. Is it the Turnover - the main Criteria for IT Scrutiny?

3. What is the time limit for IT Scrutiny?
For Example: If IT is filed on 31.03.2011 for F.Y. 2009-2010 - What is the time limit for Scrutiny?

Kaushal Jha

Kaushal Jha (Expert)
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09 June 2011 There are various methods/criteria to select file for scrutiny. Besides CASS, AIR information, Quantum of Tax Free Income and others, file is also selected on discretionary basis. In any case, this varies every year. For scrutiny u/s 143, notice is to be issued within 6 months from the end of AY. In your case within 30.09.2011.