The Income tax department issued an instruction no. 13/2013 about compulsory manual selection of cases for scrutiny for financial year 2013-14. The following cases will come in the sphere of manual selection for scrutiny.
- Cases where registration under section 12AA of the income tax act has not been granted or has been cancelled by the CIT/DIT and the assessee has been found claiming tax-exemption under section 11 of income tax act. However, the cases where such order of CIT/DIT has been reversed/set-aside in appellate proceedings will not be picked up for scrutiny under this clause.
- Cases where order denying the approval under section 10(23C) of income tax act or withdrawing the approval already granted has been passed by the Competent-Authority and the assessee has been found claiming tax-exemption under the aforesaid provision of the act.
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