*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ITR-7 filers claiming exemptions under Sections 12A, 12AB, or 10(23C) without valid registration or with cancelled/withdrawn registration (unless reversed on appeal) will be scrutinized. 4.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! "Share this update with others and stay updated by following the WhatsApp channel!"