2. Keeping in view of the Faceless Assessment Scheme,2020 implemented by the Department and the difficulties being faced amid COVID-19 pandemic, the parameters for compulsory selection of returns for Complete Scrutiny during Financial Year 2020-21 and conduct of assessment proceedings in such cases are prescribed as under:
3. Without prejudice to the above, the cases which are selected for compulsory scrutiny by the International Taxation and Central Circle charges following the above prescribed guidelines, shall, as earlier, continue to be handled by these charges.
4. The exercise of selection of cases for compulsory scrutiny on the basis of the above parameters shall be completed by 30th September 2020.
5. These instructions may be brought to the notice of all concerned for necessary compliance.
Under Secretary-ITA.II, CBDT