Cross-border tax cases outside faceless assessment scheme: CBDT

Income Tax

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10th December,2022

The Central Board of Direct Taxes (CBDT) has said that information related to compulsory scrutiny of cases in “International Tax and Central Charges” will not be transmitted to the National Faceless Assessment Centre (NaFAC) unless the case itself is transferred. In a recent clarification on its guidelines for selection of returns for scrutiny, the CBDT has further said that communication to NaFAC for access and further action after selection for compulsory scrutiny will also not apply to these areas.

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