The Central Board of Direct Taxes (CBDT) has issued a Standard Operating Procedure (SOP) for the scrutiny of income tax returns for the financial years 2017-18 and 2018-19 in India.
The SOP aims to ensure that the scrutiny process is conducted in a fair, transparent, and non-intrusive manner.
The SOP outlines the procedure for selection of cases for scrutiny, the conduct of the scrutiny process, and the documentation required.
The selection of cases for scrutiny will be based on risk assessment parameters and computer-aided scrutiny selection (CASS).
The scrutiny process will be conducted through a centralized communication system, and the taxpayer will be given an opportunity to respond to any queries or discrepancies.
The SOP also emphasizes the importance of maintaining confidentiality and ensuring that the taxpayer is treated with respect and dignity.
The implementation of the SOP is expected to improve the efficiency and effectiveness of the scrutiny process and reduce the compliance burden on taxpayers.