The Central Board of Direct taxes (CBDT) has prescribed the procedure and criteria for selection of scrutiny cases under compulsory manual during the financial year 2013-2014 .
The guideline prescribed by the Income-tax department is reproduced below :-
[gview file=”http://bssridhar.com/blog/wp-content/uploads/2013/08/07082013_Scrutiny_Cases_06082013.pdf” save=”1″]
Courtesy :- www.incometaxindia.gov.in