Quick Summary
The Central Board of Direct Taxes (CBDT) has issued comprehensive guidelines for the compulsory selection of income tax returns (ITRs) for complete scrutiny during Financial Year 2025-26. These instructions aim to strengthen the risk-based approach to tax enforcement and enhance monitoring of high-risk transactions and non-compliant taxpayers. According to the circular dated June 13, 2025, the following key categories will be mandatorily selected for complete scrutiny: Key Cases Under Compul
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FAQ :
The CBDT has issued new guidelines for the compulsory selection of income tax returns for complete scrutiny during Financial Year 2025-26, focusing on a risk-based approach.
Cases selected for compulsory scrutiny include survey cases, search and seizure cases, those with cancelled registrations, recurring high-value additions, tax evasion alerts, and cases where returns were not filed or new information surfaced post-search/survey.
The circular detailing these guidelines was issued by the CBDT on June 13, 2025.
All notices under Section 143(2) for income tax returns filed in FY 2024-25 must be issued by June 30, 2025.
Many of these selected cases will be processed through the National Faceless Assessment Centre (NaFAC).
The guidelines are intended to strengthen the risk-based approach to tax enforcement and enhance monitoring of high-risk transactions and non-compliant taxpayers.
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