|CBDT has recently issued Computer Aided Scrutiny Selection (CASS) Instruction No. 3 dated 16/09/2016||21 September , 2016|
CBDT has recently issued Computer Aided Scrutiny Selection (CASS) Instruction No. 3 dated 16/09/2016. regarding Income Tax Business Application (ITBA)-Assessment Module-CASS Cycle-3.
The main highlights of the instructions are as under:
Limited and Complete Scrutiny
Limited Scrutiny notices contain reasons identified for examination
This year, ‘Limited Scrutiny ‘ notices contain the issue(s) identified for examination. The description of reasons visible to the Assessing Officer (AO) is different from description of issues printed on the notices. Reason for selection visible to the AO contains detailed description related to the case.
Assessment through email based communication
Returns received by non jurisdictional Assessing Officer
Online passing of all scrutiny assessments orders mandatory
New functionality for “Deemed Dividend”
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