CBDT F.No.225/126/ 2020/ITA-II Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes (ITA-II division) North Block, New Delhi, the 11September, 2020 To All Pr. Chief-Commissioners of Income-tax/ Chief-Commissioners of Income-Tax All Pr. Director-Generals of Income tax/ Director-Generals of Income-tax. Subject: Guidelines for compulsory selection of returns for Complete Scrutiny during the Financial Year 2020-21 – conduct of assessment proceedings in such cases – regarding. Madam/ Sir Kindly refer to the above. 2. Keeping in view of the Faceless Assessment Scheme, 2020 implemented by the Department and the difficulties being faced amid COVID-19 pandemic, the parameters for compulsory selection of returns for Complete Scrutiny during Financial Year 2020-21 and conduct of assessment proceedings in such cases are prescribed as under:  S No.  The Parameter    Assessment Proceedings to be con...