The CBDT has released Guidelines under F.No.225/66/2023/ITA-II dated May 24, 2023, outlining the mandatory process for selecting returns for thorough scrutiny in the Financial Year 2023-24.
The Guidelines PDF can be accessed from here: https://incometaxindia.gov.in/Lists/Latest%20News/Attachments/583/Compulsory-Scrutiny-Guidelines-FY-2023-24-dt-24-05-2023.pdf
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