Quick Summary
The Central Board of Direct Taxes (CBDT) has released the Guidelines for Compulsory Selection of Returns for Complete Scrutiny during Financial Year 2026-27, prescribing the categories of income tax returns that will be mandatorily selected for detailed examination by the Income Tax Department. The
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FAQ :
These guidelines apply to income tax returns filed during Financial Year 2025-26, with compulsory scrutiny taking place during Financial Year 2026-27.
The main categories include returns from survey cases, search and requisition cases, reassessment cases where notice under Section 148 has been issued, trusts with cancelled registrations, recurring additions in earlier years, and cases with specific information indicating tax evasion.
Returns will be subject to compulsory scrutiny if a survey under Section 133A of the Income-tax Act (excluding Section 133A(2A) surveys) was conducted on or after 1 April 2024.
Yes, trusts and institutions that have been denied registration or whose registrations have been cancelled or withdrawn before 31 March 2025, but continue to claim exemptions, will face compulsory scrutiny.
The last date for serving a notice under Section 143(2) for returns filed during FY 2025-26 is 30 June 2026.
Cases handled by International Taxation and Central Charges may also be selected under these parameters with prior administrative approval, and they will continue to be handled by their respective jurisdictions.
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