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https://www.irs.gov/irm/part8/irm_08-002-001 8.2.1 Agreed Pre-90-Day Income Tax Cases | Internal Revenue Service income tax cases https://www.business-standard.com/amp/economy/news/income-tax-dept-begins-scrutiny-in-reassssment-cases-for-ay-2018-19-124073001536_1.html Income Tax dept begins scrutiny in reassessment cases for AY-2018-19 | Economy & Policy News -... Income Tax Department: The scrutiny might result in a raft of tax notices