What is the scope of assessment under section 143(3) i.e. scrutiny assessment?​

The objective of scrutiny assessment is to confirm that the taxpayer has not understated

the income or has not computed excessive loss or has not underpaid the tax in any manner.

To confirm the above, the Assessing Officer carries out a detailed scrutiny of the return of income and will satisfy himself regarding various claims, deductions, etc., made by the taxpayer in the return of income.