This is a new section where by the old provision relating to selection of cases for audit are being revised it is proposed that the C.B.R. may lay down criteria for selection of any person for an audit of any person’s income tax affairs by the Commissioner. C.B.R. will keep the criteria confidential. The selection can be on any base as refer to in sub-section (4) above. After completion of audit the Commissioner will have powers to amend the assessment made U/s. 122. Selection of a person in particular year for audit will not preclude him for selection in the subsequent years. C.B.R. may out source the audit function to a firm of Chartered Accountants who will have all the powers including power to enter and search premises, obtain information or evidence, etc.