CBDT Guidelines for Compulsory Scrutiny of Income Tax Returns - FY 2025-26
CBDT Guidelines for Compulsory Scrutiny of Income Tax Returns - FY 2025-26
Date : 25-06-2025
Posted By : www.intellexCFO.com
CBDT Guidelines for Compulsory Scrutiny of Income Tax Returns - FY 2025-26
The Central Board of Direct Taxes (CBDT) has issued guidelines for the compulsory selection of income tax returns for complete scrutiny during FY 2025-26. Here are the key points:
Mandatory Scrutiny Cases:
1. Survey-Based Cases: Returns will be scrutinized if a survey under Section 133A was conducted on or after April 1, 2023.
2. Search & Requisition Cases: Returns linked to searches under Section 132 or requisitions under Section 132A between April 1, 2023, and March 31, 2025, will be scrutinized.
3. ITR-7 - Exemption Registrations: ITR-7 filers claiming exemptions under Sections 12A, 12AB, or 10(23C) without valid registration or with cancelled/withdrawn registration (unless reversed on appeal) will be scrutinized.
4. Recurring Additions Trigger: Assessees with recurring additions on issues of law or fact (including Transfer Pricing) exceeding:
- ₹50 lakh in 8 metros
- ₹20 lakh elsewhere
will face mandatory scrutiny if additions are final or upheld on appeal.
5. Tax-Evasion Alerts: Returns flagged with intelligence on possible tax evasion from law-enforcement or regulatory bodies will be scrutinized.
Scrutiny Timeline:
- Notices under Section 143(2) for returns filed in FY 2024-25 must be served by June 30, 2025.
Summary:
The CBDT's guidelines focus on high-risk ITRs linked to searches, exemption claims, recurring additions, and intelligence alerts. Stay compliant and be prepared for scrutiny!
https://www.linkedin.com/company/intellexconsulting
www.intellexCFO.com, www.startupstreets.com, www.growmoreloans.com, www.growfranchisees.com
Categories
- All Category
- Investment Opportunities
- Loans And Finance
- Business Opportunities
- Startup India
- Banking And Finance News
- Franchise & Dealership Network Development
- Real Estate (Residential, Commercial, Warehousing etc)
- Statutory Compliances & Taxation
- Hospitality Business Opportunity - Hotels, Resorts, Restaurants etc
- Jobs and Employment Opportunities
Latest Blogs
No Collateral, No Problem: How Collateral-Free SME Loans in India Are Powering Small Business Growth
Date : 04-10-2025
Posted By : Growmoreloans.com
What is Credit Score and How to Improve It in India?
Date : 03-10-2025
Posted By : Growmoreloans.com
Business Loan Eligibility in 2025: GST, ITR, and Banking Rules Every Entrepreneur Must Know
Date : 03-10-2025
Posted By : Growmoreloans.com
Be Part of the Restaurant Revolution with Angrezi Dhaba – A Trendsetting Dhaba-Style Dining Franchise in India and Global
Date : 02-10-2025
Posted By : GrowMoreFranchisees.com
Virtual CFO Services in India: How IntellexCFO is Powering Growth for Businesses
Date : 01-10-2025
Posted By : IntellexCFO.com