In super cession of earlier instructions on the above subject the Board hereby lays down the following procedure for selection of returns / cases of Non-Corporate Assessees for scrutiny during the current financial year i.e. 2007-08. 2. The following categories of cases shall be compulsorily scrutinized;- i) All assessment pertaining to search and seizure cases. ii) All assessment pertaining to surveys conducted u/s 133A of the Income tax Act. iii) 1All returns where deduction claimed .....
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