Compulsory Income Tax Scrutiny Guidelines for Financial Year 2025-26
14 June 2025Saloni Kumari
Compulsory Income Tax Scrutiny Guidelines for Financial Year 2025-26
On June 13, 2025, the Central Board of Direct Taxes (CBDT) under the Ministry of Finance released detailed guidelines for compulsory scrutiny of taxpayers’ income tax returns (ITRs) during the assessment year 2026-27 (financial year 2025-26). These rules provide guidelines to tax officers on which types of returns should be mandatorily taken up for deep inspection.
Complete scrutiny is when the Income Tax Department conducts a thorough inspection of a taxpayer’s ITR, including verifying income, deductions, exemptions, and all other financial details submitted.