Scrutiny of startups not recognised by the Department for Promotion of Industry and Internal Trade on the angel tax issue will be conducted only after sanction from higher authorities, the apex body for direct taxes said. The move follows finance minister Nirmala Sitharaman’s assurance in her budget speech that the Central Board of Direct Taxes (CBDT) will take steps to address issues faced by startups. “Special administrative arrangements shall be made by CBDT for pending assessments of startups and redressal of their grievances.