Income-tax (I-T) authorities will manually select those tax returns (ITR) for complete scrutiny where reassessment notices have been issued pursuant to search or survey action carried out on or after April 1, 2021.

For preceding years in which reassessment notices have been issued, the matter may not be manually selected for scrutiny and will instead be taken up by a faceless authority, according to an instruction note for the current fiscal year (2022-23, or FY23) issued by the Central Board of Direct Taxes (CBDT) to tax officials on Thursday. This is the part of direct tax ...