Introduction of a category as ‘Potential cases’ for selection by the Jurisdictional Assessing Officer (JAO) to issue notices up to 31st March 2021 wherein any income has escaped recomputation or assessment for the AY 2013-14 to AY 2017-18 u/s 148 of the IT Act. . Potential cases to include Reports of Directorate of Income-tax (Investigation),Directorate of Intelligence & Criminal Investigation, cases as flagged Directorate of Income-tax (Systems) etc.
