Instruction Instruction 2/2023 — Revised guidelines for compulsory scrutiny selection
Date: 2023-01-01 Status: ACTIVE Category: CBDT Instructions Binding on Department: Yes (Section 119 / Section 400 IT Act 2025)
Summary
Revised CASS parameters for compulsory scrutiny selection AY 2023-24 onwards.
Key Directions
- Risk-based parameters updated.
- Priority sectors and high-value transactions flagged.
- Manual selection only with PCIT written approval.
Applicability Under IT Act 2025
Saving Clause: Section 536 of IT Act 2025 saves circulars issued under the 1961 Act “so far as not inconsistent” with the new Act.
| Old Section (1961 Act) | New Section (2025 Act) | Consistent? |
|---|---|---|
| 143(2) | 263 | Yes |
Cross-References
Act Sections
Related Circulars
- None identified
Key Case Law (Circular Supremacy)
- To be populated — cases where this circular was cited/applied
Full Text
Full text to be added — see raw/circulars/ for PDF when available
Source
- Official: incometaxindia.gov.in/circulars