Income tax scrutiny is a process through which the tax department examines the income tax return of an individual or entity to ensure that the taxpayer has correctly reported their income and paid the right amount of tax. The scrutiny process is initiated by the tax department when they select a return for further investigation, which can be based on various factors such as the taxpayer's income level, the type of income, or discrepancies in the return.

VFJSJ[ZF RSF;6L V[ V[S 5|lS|IF K[ H[GF ßFZF SZNFTFV[ T[DGL VFJSGL IMuI HF6 SZL K[ VG[ SZGL IMuI ZSD R]SJL K[ T[GL BFTZL SZJF DF8[ SZ lJEFU jIlST VYJF V[lg88LGF VFJSJ[ZF lZ8"GGL T5F; SZ[ K[P HIFZ[ T[VM JW] T5F; DF8[ lZ8"G 5;\N SZ[ K[ tIFZ[ 8[S; lJEFU ßFZF :S]|l8GL GL 5|lSIF X~ SZJFDF\ VFJ[ K[4 H[ SZNFTFGL VFJSG]\ :TZ4 VFJSGM 5|SFZ VYJF lZ8"G DF\ lJ;\UTTF H[JF lJlJW 5lZA/M 5Z VFWFlZT CM. XS[ K[P