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I have created a Project Task record, by copying other. Now I am creating another task but want to add previous task as parent. The previous task is not available in the Parent Select List. Why is that? There are certain tasks that are not there in the parent select list. I initially faced this in suitescript,  so I thought to try it with UI and it’s not appearing there.

What criteria does a task need to fulfill in order to selectable as a parent on another task record?

I don't think parent tasks can have any assignees

yes, you are right.

The documentation also says the same.

<https://docs.oracle.com/en/cloud/saas/netsuite/ns-online-help/section_N1192913.html>

but my task doesn’t have any assignees either.

There are some other tasks as well which are not selectable as parent, but don’t have assignees either.

Check this out.
<https://stackoverflow.com/questions/31528514/set-copied-projecttask-record-as-parent-of-another-projecttask|https://stackoverflow.com/questions/31528514/set-copied-projecttask-record-as-parent-of-another-projecttask>

Thanks <@U027PS9BDU2>, that helped a lot.