The process of selecting tax cases for scrutiny on a random basis is being replaced by a system-based centralised approach, the government on Tuesday said. “It may be clarified that for the past several years, the process of selection of cases for scrutiny on a random basis has been dispensed away with,” Finance Minister Arun Jaitley informed the Rajya Sabha. “Instead, CBDT has devised a system-based method in a centralised manner through CASS (Computer Assisted Scrutiny Selection) whereby the selection is made on the basis of detailed analysis of risk parameters and 360 degree data profiling of taxpayers.”