CBDT Directs Income Tax Officials to Ask Only Relevant, Specific Questions During Scrutiny

The CBDT has reiterated its directive to Income Tax officials to ask only relevant and specific questions during scrutiny proceedings. This instruction aims to prevent harassment of taxpayers and promote efficient tax administration. The board emphasizes that queries should be precise, focused on identified discrepancies, and avoid broad, irrelevant inquiries. This directive reinforces the principle that scrutiny should be based on valid reasons and conducted with a clear purpose, minimizing compliance burden on assessees. It reflects an ongoing effort by the CBDT to foster a more taxpayer-friendly environment and enhance the fairness and transparency of tax assessments.