"Therefore, in such (computer-based scrutiny) cases, an Assessing Officer (AO) shall confine the questionnaire and subsequent enquiry or verification only to the specific point(s) on the basis of which the particular return has been selected for scrutiny," the CBDT said.

The board made it clear while issuing the new directive (on September 26) for AY 2014-15 that it has "suppressed" all orders circulated earlier in this regard.

The CBDT order said that, "in such cases, all efforts would be made to ensure that assessment proceedings are completed expeditiously in the minimum possible number of hearings without unnecessarily dragging the case till the time-barring date".It also said that beginning October 15, an I-T notice sent by the AO to the taxpayer for scrutiny will have further details as to the reason why his or her case has been called for examination.

The CBDT ordered that in specific cases where scrutiny has been launched, if it is found that there are chances of escapement of income exceeding Rs 10 lakh (metro cities) or Rs 5 lakh (non-metro cities), the case will be further probed by the AO only after the "written approval" of the Principal Commissioner or Director of I-T.

The CBDT, under this mechanism, too, has kept in mind the need to spare taxpayers any harassment.

"However, such approval shall be accorded by the Principal CIT/DIT in writing after being satisfied about merits of the issue necessitating wider and detailed scrutiny in the case. Cases so taken up for detailed scrutiny shall be monitored by the Joint CIT/Addl CIT concerned," the order specified.

The CBDT has issued directions that these new measures are for "strict compliance".

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