Quick Summary
The Central Board of Direct Taxes (CBDT) has issued fresh guidelines for compulsory selection of income-tax returns (ITRs) for scrutiny during the 2025-26 assessment year. The new norms target charitable trusts, research institutions, and individuals/entities with a history of tax liability additions, as well as those subjected to search or survey actions. According to the guidelines, senior field officers must issue scrutiny notices by June 30 for income-tax returns that meet the compulsory
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FAQ :
Charitable and religious trusts, research institutions, and entities claiming exemptions under Section 11 of the Income Tax Act without valid registration will face stricter scrutiny. Individuals and organisations subjected to search or survey actions, and those with a history of significant tax additions, will also be targeted.
The new guidelines for compulsory selection of income tax returns for scrutiny apply from the assessment year 2025-26.
For repeat offenders, returns with income additions of Rs 50 lakh and above in eight metro cities, or Rs 20 lakh and above in non-metro regions, will be subject to mandatory scrutiny. This is an increase from previous thresholds.
They must ensure they have valid registration under Section 12AB, utilise at least 85% of their receipts for charitable or religious purposes, and file their income tax returns on time.
The government's aim is to curb tax evasion and shore up revenues, especially following the announcement of significant tax relief in the Union Budget 2025.
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