Quick Summary
The Central Board of Direct Taxes (CBDT) has issued a directive to Income Tax Department officials across India, emphasizing the need for "due application of mind" while issuing scrutiny notices. The directive underlines that all queries raised during the assessment of a taxpayer's return must be re
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FAQ :
The CBDT has directed tax officers to ensure they apply 'due application of mind' when issuing scrutiny notices and to only raise queries that are relevant, specific, and justified.
Heads of assessment units, such as Additional or Joint Commissioners of Income Tax, are directly accountable for the quality of notices and final assessment orders.
The directive aims to curb generic and excessive questioning during scrutiny assessments, which often leads to undue harassment and prolonged disputes for taxpayers, fostering a fairer system.
The CBDT has asked Principal Chief Commissioners of Income Tax to conduct monthly reviews, interact with subordinate officers, and submit monthly updates on the quality and nature of scrutiny notices and assessment orders.
The annual guidelines for compulsory selection of returns for complete scrutiny were issued on June 13, 2025.
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