Computer based Scrutiny by CBDT

The process of selecting tax cases for scrutiny on a random basis is being replaced by a system-
based centralized approach. The Central Board of Direct Taxes (CBDT) has devised a system-based method in a centralised manner through CASS (Computer Assisted Scrutiny Selection) whereby the selection is made on the basis of detailed analysis of risk parameters and 360 degree data profiling of taxpayers.