The income tax department would take up search and survey cases, income tax notices

where no return was provided as well as cases where particular instances of tax evasion were found

Cases, in respect of which specific information pointing out tax evasion for the relevant assessment year

any law-enforcement agency, and the return for the relevant assessment year is furnished by the assessee

 stated the Central Board of Direct Taxes (CBDT) as one of the criteria for the mandatory selection

Additionally, situations where notifications have been delivered according to Section 148 of the Income Tax Act

the assessing officer believes that a person's taxable income has eluded assessment will also be examined.

Cases where registration or approval by trusts and institutions under Section 12A, 12AB or those engaged