{"id":2369,"date":"2025-06-19T11:32:03","date_gmt":"2025-06-19T06:02:03","guid":{"rendered":"https:\/\/www.caclubindia.com\/guide\/?p=2369"},"modified":"2025-06-26T15:54:28","modified_gmt":"2025-06-26T10:24:28","slug":"income-tax-scrutiny-assessment","status":"publish","type":"post","link":"https:\/\/www.caclubindia.com\/guide\/income-tax-scrutiny-assessment\/","title":{"rendered":"Income Tax Scrutiny Assessment: Who Will Face in FY 2025-26?"},"content":{"rendered":"\n<p>The assessment year 2025-26 (AY 2025-26) is expected to bring some of the most substantial changes in taxpayers&#8217; income tax return (ITR) filing. Compared to previous years, the Income Tax Department has introduced multiple updates\u2014including revised <strong><a href=\"https:\/\/www.caclubindia.com\/guide\/returns-and-forms-applicable-for-salaried-individuals\/\">ITR forms<\/a><\/strong>, modified tax slabs, and new compliance regulations\u2014since the last filing season.<\/p>\n\n\n\n<p>The Central Board of Direct Taxes (CBDT) released new guidelines on June 14, 2025, outlining mandatory scrutiny procedures for Income Tax Returns filed for the financial year 2025-26 (assessment year 2026-27). The Income Tax Department issued these updated norms to streamline the scrutiny process.<\/p>\n\n\n\n<p>The CBDT, in its guidelines <strong>(F. No. 225\/37\/2025\/ITA-II dated June 13, 2025)<\/strong>, has defined the criteria for mandatory <strong><a href=\"https:\/\/www.caclubindia.com\/guide\/scrutiny-on-itr-refunds\/\">scrutiny of ITRs<\/a><\/strong> for FY 2025-26 (AY 2026-27). Key cases selected include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Survey cases <\/strong>(conducted after April 1, 2023)<\/li>\n\n\n\n<li><strong>Search &amp; seizure\/requisition cases<\/strong> (up to April 1, 2025)<\/li>\n\n\n\n<li><strong>Cancelled tax-exempt registrations<\/strong><\/li>\n\n\n\n<li><strong>Repeated additions\/disallowances in past assessments<\/strong><\/li>\n\n\n\n<li><strong>Specific tax evasion intelligence<\/strong><\/li>\n<\/ul>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\r\n<div class=\"ez-toc-title-container\">\r\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\r\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\r\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caclubindia.com\/guide\/income-tax-scrutiny-assessment\/#Cases_pertaining_to_survey_us_133A_of_the_Income-tax_Act1961_Act\" >Cases pertaining to survey u\/s 133A of the Income-tax Act,1961 (Act)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caclubindia.com\/guide\/income-tax-scrutiny-assessment\/#Cases_pertaining_to_Search_seizure_requisition_on_or_after_01042023_but_before_01092024\" >Cases pertaining to Search &amp; seizure\/ requisition on or after 01.04.2023 but before 01.09.2024<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caclubindia.com\/guide\/income-tax-scrutiny-assessment\/#Search_seizure_requisition_on_or_after_01092024_but_before_0104_2025\" >Search &amp; seizure\/ requisition on or after 01.09.2024 but before 01.04 .2025<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caclubindia.com\/guide\/income-tax-scrutiny-assessment\/#Cases_related_to_registration_approval_under_various_sections_of_the_Act_such_as_12_A_12_AB_35lii_iiaiii_1023Civvvivia_etc\" >Cases related to registration\/ approval under various sections of the Act. such as 12 A. 12 AB. 35(l)(ii)\/ (iia)\/(iii), 10(23C)(iv)\/(v)!(vi)\/(via), etc.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caclubindia.com\/guide\/income-tax-scrutiny-assessment\/#Cases_involving_addition_in_an_earlier_assessment_years_on_a_recurring_issue_of_law_or_fact_andor_law_and_fact\" >Cases involving addition in an earlier assessment year(s) on a recurring issue of law or fact and\/or law and fact:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caclubindia.com\/guide\/income-tax-scrutiny-assessment\/#Cases_related_to_specific_information_regarding_tax-evasion_Cases_in_respect_of_which\" >Cases related to specific information regarding tax-evasion: Cases, in respect of which:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caclubindia.com\/guide\/income-tax-scrutiny-assessment\/#Exclusions_from_Mandatory_Scrutiny_for_FY_2025-26_AY_2026-27\" >Exclusions from Mandatory Scrutiny for FY 2025-26 (AY 2026-27)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caclubindia.com\/guide\/income-tax-scrutiny-assessment\/#Returns_Filed_in_Response_to_Section_1421_Notices\" >Returns Filed in Response to Section 142(1) Notices<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caclubindia.com\/guide\/income-tax-scrutiny-assessment\/#Limited_Third-Party_Information_in_Search_Cases\" >Limited Third-Party Information in Search Cases<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cases_pertaining_to_survey_us_133A_of_the_Income-tax_Act1961_Act\"><\/span>Cases pertaining to survey u\/s 133A of the Income-tax Act,1961 (Act)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>Case(s) of the assessee(s), in whose case survey u\/s 133A of the Act (other than survey u\/s 133A(2A) of the Act) has been conducted on or after 01.04.2023.<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><\/li>\n<\/ol>\n\n\n\n<p><strong>Procedures &#8211;<\/strong> Cases shall be selected for compulsory scrutiny under this parameter by Directorate of Income-tax (Systems) with the approval of DGIT(Systems ), Delhi on the basis of information of survey cases provided by CIT(Inv)(OSD), Investigation Division, CBDT.<\/p>\n\n\n\n<p>Notice u\/s 143(2) of the Act shall be. served on the assessee through the Jurisdictional Assessing Officer or the Prescribed authority.<\/p>\n\n\n\n<p>If these cases are lying outside Central charges, Pr. CIT\/ Pr. DIT\/ CIT\/ DIT concerned shall ensure that such cases are transferred to Central Charges u\/s 127 of the Act within 15 days of service of notice u\/s 143(2) of the Act.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cases_pertaining_to_Search_seizure_requisition_on_or_after_01042023_but_before_01092024\"><\/span>Cases pertaining to Search &amp; seizure\/ requisition on or after 01.04.2023 but before 01.09.2024<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ol start=\"2\" class=\"wp-block-list\">\n<li><\/li>\n<\/ol>\n\n\n\n<p><strong>Case(s) of the assessee, in whose case Search u\/s 132 of the Act was initiated or Requisition u\/s 132A of the Act was made, on or after 01.04.2023 but before 01.09.2024.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Search_seizure_requisition_on_or_after_01092024_but_before_0104_2025\"><\/span>Search &amp; seizure\/ requisition on or after 01.09.2024 but before 01.04 .2025<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ol start=\"3\" class=\"wp-block-list\">\n<li><\/li>\n<\/ol>\n\n\n\n<p><strong>Case(s) for the Assessment Year 2025-26 of the assessee(ss), in whose case Search (For u\/s 132 of the Act was initiated or Requisition u\/s 132A of the Act was made, on or after 01.09.2024 but before 01.04.2025<\/strong><\/p>\n\n\n\n<p><strong>Procedures for point 2 and 3 &#8211;<\/strong> The cases shall be selected for compulsory scrutiny with prior administrative approval of Pr. CIT\/ Pr. DIT\/ CIT\/ DIT concerned, who shall ensure that such cases are transferred to Central Charges u\/s 127 of the Act within 15 days of service of notice u\/s 143(2)\/142(1) of the Act by the Jurisdictional Assessing Officer (JAO) concerned.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cases_related_to_registration_approval_under_various_sections_of_the_Act_such_as_12_A_12_AB_35lii_iiaiii_1023Civvvivia_etc\"><\/span>Cases related to registration\/ approval under various sections of the Act. such as 12 A. 12 AB. 35(l)(ii)\/ (iia)\/(iii), 10(23C)(iv)\/(v)!(vi)\/(via), etc.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ol start=\"4\" class=\"wp-block-list\">\n<li><\/li>\n<\/ol>\n\n\n\n<p>Cases where registration \/approval under various sections of the Act such as section 12A, 12AB, 35(1)(ii)\/(iia)\/(iii), 10(23C)(iv)\/(v)\/ (vi)\/(via), etc.<\/p>\n\n\n\n<p>(i) has not been granted or has been cancelled\/withdrawn by the Competent Authority on or before 31.03.2024 , and<\/p>\n\n\n\n<p>(ii) the assessee has been found to be claiming tax-exemption\/deduction in the return filed in ITR-7.<\/p>\n\n\n\n<p>However, where such orders of withdrawal of registration\/approval have been reversed\/set-aside m appellate proceedings, those cases will not be selected under this clause.<\/p>\n\n\n\n<p><strong>Procedure &#8211; <\/strong>Cases shall be selected for compulsory scrutiny using this parameter by Directorate of Income-tax (Systems) with the approval of DGIT(Systems ), Delhi on the basis of returns filed by these entities in FY 2024-25.<\/p>\n\n\n\n<p>Notice u\/s 143(2) of the Act shall be served on the assessee through NaFAC.<\/p>\n\n\n\n<p>The Jurisdictional Assessing Officers shall upload the underlying documents containing specific information regarding this parameter immediately.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cases_involving_addition_in_an_earlier_assessment_years_on_a_recurring_issue_of_law_or_fact_andor_law_and_fact\"><\/span>Cases involving addition in an earlier assessment year(s) on a recurring issue of law or fact and\/or law and fact:<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ol start=\"5\" class=\"wp-block-list\">\n<li><\/li>\n<\/ol>\n\n\n\n<p>Where the addition in an earlier assessment year( s) on a recurring issue of law or fact and\/or law and fact (including transfer pricing issue) is:<\/p>\n\n\n\n<p>a. exceeding Rs. 50 lakh m eight metro charges at Ahmedabad, Bengaluru, Chennai, Delhi, Hyderabad, Kolkata, Mumbai and Pune;<\/p>\n\n\n\n<p>b. exceeding Rs. 20 1akh in charges other than eight metro charges; and where such an addition:<\/p>\n\n\n\n<p>(i) has become final, as no further appeal has been preferred against the assessment order; or<\/p>\n\n\n\n<p>(ii) has been upheld by the Appellate Authorities in favour of Revenue; even if further appeal of assessee is pending, against such order.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cases_related_to_specific_information_regarding_tax-evasion_Cases_in_respect_of_which\"><\/span>Cases related to specific information regarding tax-evasion: Cases, in respect of which:<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ol start=\"6\" class=\"wp-block-list\">\n<li><\/li>\n<\/ol>\n\n\n\n<p>(a) specific information pointing out tax-evasion for the relevant assessment year is provided by any law-enforcement agency, (Investigation Wing\/ Intelligence\/ Regulatory Authority\/Agency, etc.) ; and<\/p>\n\n\n\n<p>(b) the return for the relevant assessment year is furnished by the assessee.<\/p>\n\n\n\n<p><strong>Procedure for point 5 and 6 &#8211;<\/strong> The Jurisdictional Assessing Officers (JAOs) shall prepare a list of cases falling under this parameter and the same may be submitted for the administrative approval of Pr.CIT\/Pr.DIT\/CIT\/DIT concerned.<\/p>\n\n\n\n<p>The consolidated list of such cases shall be submitted by the Pr.CIT\/Pr.DIT\/CIT\/DIT to the Pr. CCIT concerned.<\/p>\n\n\n\n<p>The Jurisdictional Assessing Officers shall upload the underlying documents containing specific information regarding this parameter immediately.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Exclusions_from_Mandatory_Scrutiny_for_FY_2025-26_AY_2026-27\"><\/span>Exclusions from Mandatory Scrutiny for FY 2025-26 (AY 2026-27)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Returns_Filed_in_Response_to_Section_1421_Notices\"><\/span>Returns Filed in Response to Section 142(1) Notices<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>If a taxpayer files an ITR based on a notice under Section 142(1) and the discrepancy arises from:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>AIS (Annual Information Statement)<\/strong><\/li>\n\n\n\n<li><strong>TDS-CPC (TDS Centralised Processing Cell)<\/strong><\/li>\n\n\n\n<li><strong>SFT (Statement of Financial Transactions)<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Then, mandatory scrutiny guidelines will not apply. Instead, such cases will be processed under CASS (Computer-Assisted Scrutiny Selection).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Limited_Third-Party_Information_in_Search_Cases\"><\/span>Limited Third-Party Information in Search Cases<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>If only <strong>limited third-party data<\/strong> is discovered during a search operation, the case <strong>will not automatically be referred to the Central Circle<\/strong>.<\/p>\n\n\n\n<p>However, a <strong>senior tax officer<\/strong> may still direct further scrutiny if deemed necessary.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The assessment year 2025-26 (AY 2025-26) is expected to bring some of the most substantial changes in taxpayers&#8217; income tax [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":2371,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[4],"tags":[],"class_list":["post-2369","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\r\n<title>Income Tax Scrutiny Assessment: Who Will Face in FY 2025-26? - Tax Guide<\/title>\r\n<meta name=\"description\" content=\"For FY 25-26, CBDT released IT Scrutiny Guidelines- focusing on high-value transactions, TDS mismatches &amp; information from 3rd party sources.\" \/>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" 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