Mandatory scrutiny of assessees claiming IT exemptions even after denail of section 12AA or 10(23C)

IT : Section 143 of The Income-Tax Act, 1961 - Assessment - General - Procedure and Criteria for Selection of Scrutiny Cases Under Compulsory Manual Selection of Returns During Financial Year 2013-14 – Amendment in Instruction No.10/2013, Dated 5-8-2013