We bring to you a summary of the instruction along with indicative list of parameters for scrutiny (though the list is indicative and proper officer may include additional parameters).
source https://www.caclubindia.com/articles/standard-operating-procedure-sop-for-scrutiny-of-returns-for-fy-2017-18-and-2018-19-46923.asp
source https://www.caclubindia.com/articles/standard-operating-procedure-sop-for-scrutiny-of-returns-for-fy-2017-18-and-2018-19-46923.asp
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