In view of the Faceless Assessment Scheme2020 adopted by the Department and the difficulties experienced in the context of the COVID-19 pandemic, the criteria for the compulsory selection of returns for the Detailed Scrutiny during the financial year 2020-21 and the conduct of the assessment proceedings in such cases are recommended as follows:
Without prejudice to the foregoing, such charges shall continue to be extended to cases designated for compulsory inspection by the International Taxation and the Central Circle in compliance with the guidelines set out above.
The exercise of selection of cases for compulsory scrutiny on the basis of the above-mentioned criteria shall be completed by 30 September 2020.
These directions should be brought to the attention of all concerned for necessary compliance.