| Question And Answer | |
|---|---|
| Subject: | Select of scrutiny provision applicable f.y.24-25 |
| Category: | Income-Tax |
| Querist: | Kollipara sundaraiah |
| Answered by: | Law Intern |
| Tags: | Assessment, issuing scrutiny notice |
| Date: | March 23, 2025 |
Sir,
Assessess fees collection from patients income rs:25 lacs f.y.23-24 itr returns filed but fees collection from patients income rs:20 lacs f.y.24-25
Question:
Assessee’s income rs: 20 lacs itr returns filed f.y.24-25 after selecting of scrutiny provision mandatory applicable f.y.24-25 for it purpose
Scrutiny is not mandatory under any specific provision for FY 2024-25 based solely on ₹20 lakhs fees and ITR filing. It becomes applicable only if the Income Tax Department selects the case for scrutiny based on risk parameters or random selection.
Fees dropped from ₹25 lakhs (FY 2023-24) to ₹20 lakhs (FY 2024-25). A significant drop might raise a red flag under CASS (e.g., under-reporting), but this alone doesn’t mandate scrutiny unless supported by other factors (e.g., mismatch with patient records or cash deposits).