Computer Aided Selection Of Cases For Scrutiny (CASS): CBDT Reconstitutes Committee

The CBDT has vide Office Memorandum dated 03.01.2020 reconstituted the CASS Committee under the Chairmanship of Director General of Income Tax (Risk Assessment). The terms of reference for the CASS Committee are also stated and include analysis of suggestions received from field authorities, recommendation of modification or removal of existing rules, recommending changes in Income Tax Returns, Income Tax Forms, third Party information etc., to enable effective scrutiny selection.