CBDT Guidelines for Mandatory Scrutiny Selection – FY 2025-26
The Central Board of Direct Taxes (CBDT) has issued updated guidelines for the mandatory selection of income tax returns for complete scrutiny during FY 2025-26. These guidelines ensure a focused approach on high-risk cases and aim to strengthen tax compliance.
🔍 Key Highlights:
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Cases involving search & seizure or survey operations.
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Returns with significant tax evasion risk indicators.
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Instances of international transactions or transfer pricing issues.
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Reassessment or revision related scrutiny cases.
The guidelines are part of CBDT’s ongoing efforts to streamline the tax administration process and enhance transparency in case selection.
📌 Taxpayers are advised to maintain proper documentation and ensure accuracy in their filings.
