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CASS-Income Tax Dept

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CASS-Income Tax Dept


  • Computer Assisted Scrutiny Selection of Companies for Income Tax Department.
  • This software was developed to facilitate the scrutiny of revenue collected by the Income Tax Department.
  • In a country like India, where lakhs of returns are filed every year, manual scrutiny in the assessment year is cumbersome  and time taking.
  • Perhaps manual system cannot deploy complete accuracy to the selection of suspected cases.
  • Though the department has fixed parameters based on which the suspicion is detected but still full proof accuracy cannot be assured as chances to miss few cases is always expected from a manual system.


  • Computer Assisted  Scrutiny Selection comes from basic financial data of each return fed in Return-wise source data Sheet.
  • This sheet gives all the details of the assessee- PAN, Name, Ass Year, Return No, Jurisdiction, Financial details such as gross profit, net profit,  profit and loss, unsecured loans etc.
  • Then a set of expressions is run on  the records to get percentile rank of the suspect cases. Additive weight for each expression is converted into percentile deviation.
  • Yes datum is converted  into  multiplicative weight and finally additive and multiplicative weights are assigned scores to check the most suspicious case return.

Operations Facilitated by CASS System

  • Capturing of Return wise source data in the system assessment year wise.
  • Scope to select population on which  scrutiny has to be made.
  • Suspect data filter- excluding incomplete and wrongly entered records.
  • Creation of Issues, Expressions and Weights, a set of which would run on the scope to generate results.
  • Expression builder: An inbuilt tool to create expressions and formulas.
  • Score Generation and Series of Suspected cases score-wise.
  • Workload Distribution which involves lifting workload distribution parameters from the appropriate central panel and applying those to list of cases selected to distribute selected cases- Charge wise, Range wise, Category wise etc.