*☀️Guidelines for compulsory selection of returns for Complete Scrutiny - FY 2025-26* The CBDT has issued new guidelines for mandatory selection of income‑tax returns for complete scrutiny during FY 2025‑26. Key points below: *🔍 Survey-Based Cases:* Returns will face compulsory scrutiny if a survey under Section 133A was conducted on or after April 1, 2023. *🔐 Search & Requisition Cases* Any return linked to searches under Section 132 or requisitions under Section 132A dated between April 1, 2023 to March 31, 2025 will also be mandatorily scrutinised *🏢 ITR‑7 – Exemption Registrations* ITR‑7 filers claiming exemptions under Sections like 12A, 12AB, or 10(23C) will be scrutinised if the relevant registration was not granted, cancelled, or withdrawn by March 31, 2024, unless reversed on appeal. *📉 Recurring Additions Trigger* Assessees with additions on a recurring issue of law or fact (including TP) in past assessments a. > ₹50 lakh in 8 metros or b. > ₹20 lakh elsewhere now subject to mandatory scrutiny, provided additions are final or upheld on appeal. *🚨 Tax-Evasion Alerts* Returns flagged with specific intelligence on possible tax evasion, shared by law-enforcement or regulatory bodies, will trigger compulsory scrutiny. *📅 Scrutiny Timeline* All notices under Section 143(2) for returns filed in FY 2024‑25 must be served by June 30,  2025. ✅ *Summary:* CBDT’s latest scrutiny guidelines focus on high-risk ITRs - linked to searches, exemption claims, recurring additions, and intelligence alerts.