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UTILITIES

Sl.No.	Category of cases	Corporate Assessees	Non-Corporate Assessees

1.	Assessments pertaining to Search and Seizure	Not applicable	All Assessees
2.	Assessments pertaining to Survey conducted u/s 133 A	Not applicable	All Assessees
3.	Deduction under Chapter VIA in Delhi, Mumbai, Chennai, Kolkata, Pune, Hyderabad, Banglore and Ahemdabad	All assesses claiming deduction More Than Rs. 25 Lac	All assesses claiming deduction More Than Rs. 10 Lac
4.	Deduction under Chapter VIA in cities other than 3 above	All assesses claiming deduction More Than Rs. 10 Lac	All assesses claiming deduction More Than Rs. 5 Lac
5.	Refund claimed in Delhi, Mumbai, Chennai, Kolkata, Pune, Hyderabad, Banglore and Ahemdabad	All assesses claiming Refund More Than Rs. 50 Lac	All assesses claiming refund More Than Rs. 10 Lac
6.	Refund claimed in cities other than 5 above	All assesses claiming Refund More Than Rs. 20 Lac	All assesses claiming deduction More Than Rs. 5 Lac.
7.	Addition / Disallowance sustained by CIT (Appeals) in the three preceding years in Delhi, Mumbai, Chennai, Kolkata, Pune, Hyderabad, Banglore and Ahemdabad	Rs. 10 Lac or above	Rs. 10 Lac or above
8.	Addition / Disallowance sustained by CIT (Appeals) in the three preceding years in cities other than 7 above	Rs. 5 Lac or above	Rs. 1 Lac or above
9.	Companies Liable to pay tax u/s 115JB with book profit exceeding Rs. 50 Lacs	All Assessees	Not Applicable
10.	Incomes claimed exempt	Above Rs. 10 Lac	Above Rs. 2 Lac
11.	Cases where International Transaction u/s 92B exceed Rs. 5 Crore	All Assessees	All Assessees
12.	Stock brokers	Gross Brokerage exceeding 1 Crore and income declared is less than 10% of gross Bad debts Claim Rs. 10 Lac or more	Gross Brokerage exceeding 50 Lac and income declared is less than 10% of gross Bad debts Claim Rs. 5 Lac or more
13.	Deduction u/s 10A or 10B	Export turnover exceeding Rs. 10 Crore	Export turnover exceeding Rs. 5 Crore
14.	Contractors	Gross contract receipts exceeding 5 Crore and income declared is less than 5% of gross contract receipt	Gross contract receipt exceeding 2 Crore and income declared is less than 5% of gross contract receipt
15.	Non Residents	Not applicable	Where returns have been filed disclosing income less than determined under Section 195 or 197

In addition to the above:

1. All returns filed by local authorities assessable to Income Tax.

2. All cases where proviso to Section 143(3) is applicable

3. All cases of banks and Non-Banking financial institutions with deposits of Rs. 5 Crore or more.

4. All cases where exemption is claimed under Section 11 and the gross receipts exceed Rs. 5 Crores.

5. All cases of professional where gross receipts of Rs. 50 Lac or more and income declared is less than 20% of gross professional receipts.

6. All NSE-500 companies and BSE - A Group companies as on 31.8.2004

7. Returns to be selected for random scrutiny through Computer Aided Security System.

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