On 31 December 2015, the Indian Central Board of Direct Taxes (CBDT) published a press release notice that it has instructed assessing officers on a new approach for tax assessment proceedings and communication for cases selected through Computer Aided Scrutiny Selection (CASS) for limited scrutiny . According to the notice:
- The assessing officers must inform the taxpayer of the reasons for limited scrutiny;
- Enquiries must be limited to the specific points for which the case was selected;
- T…