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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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