Applicability: Covers formal survey actions conducted under Section 133A on or after April 1, 2024.

Exclusion: Surveys conducted under Section 133A(2A) (typically involving book inspections during specific events or functions) are explicitly excluded from this parameter.

Mechanism: Selection is entirely automated. The system flags these cases with the structural approval of the Director General of Income Tax (Systems).

Jurisdiction Transfer: If a case falls outside Central Charges, it must be systematically transferred to the appropriate assessment unit within 15 days of issuing the Section 143(2) notice.

Applicability: High-profile cases involving active search and seizure actions under Section 132 or requisitions under Section 132A conducted on or after April 1, 2024.

Selection Mode: Manual selection by the Assessing Officer (AO), strictly requiring prior administrative approval from the Principal Commissioner (Pr. CIT) or Commissioner of Income Tax (CIT).

Special Provision: Cases where the search is executed on or after September 1, 2024, will bypass routine assessment and are governed strictly by the special Block Assessment Provisions.

Applicability: Focuses on income escaping assessment, specifically targeting cases where notices under Section 148 were issued due to search or survey actions conducted between April 1, 2021, and August 31, 2024.

Other Reassessments: Reassessment cases that do not originate from these specific search/survey timelines will be systematically routed and handled digitally through the National Faceless Assessment Centre (NaFAC).

Applicability: Increased oversight on Charitable Trusts, NGOs, and Institutions. Targets taxpayers who filed returns using ITR-7 and claimed exemptions despite their registration being denied, cancelled, or withdrawn under Sections 12A, 12AB, or 10(23C) on or before March 31, 2025.

Important Exception: If an appellate authority (such as the ITAT or High Court) has reversed or stayed the cancellation order, the case is excluded from compulsory scrutiny under this parameter.

Applicability: Taxpayers facing substantial income additions during prior assessments (including complex Transfer Pricing adjustments) where previous additions have reached finality or were actively upheld by appellate authorities.

Monetary Thresholds:

• ₹50 Lakh or more: For Metro Charges (Delhi, Mumbai, Kolkata, Chennai, Bengaluru, Hyderabad, Pune, and Ahmedabad).

• ₹20 Lakh or more: For all other non-metro regional charges.

Applicability: Relies on high-quality, actionable, and verified intelligence provided by the Investigation Wing or external law enforcement agencies.

Exclusions: Routine data mismatches or system-generated alerts—such as Annual Information Statement (AIS), Statement of Financial Transactions (SFT), CPC-TDS, or Non-Filers Monitoring System (NMS) flags—do not qualify a case for compulsory complete scrutiny under this specific category.