ITR Filing: The new rules have been issued by the Central Board of Direct Taxes (CBDT) on 14 June 2025. These clearly identify the cases in which the Income Tax Officer should investigate in depth to do complete scrutiny.
Income Tax Rules: Taxpayers have started filing income tax returns for assessment year 2025-26 (AY 2025-26). This time some major changes have been made by the CBDT in the way of filing Income Tax Return (ITR). These changes include ITR form, tax slab and other rules. Your ITR will be scrutinized by the Income Tax Department in five cases. If any deficiency is found, a notice will be issued by the department.
Income and tax deductions will all be investigated
The things that will be investigated on the basis of the taxpayer’s income, tax, deduction, investment and tax exemption will be investigated. The department has also issued new guidelines related to the necessary investigation of income tax returns for the financial year 2025-26 (AY 2026-27). These rules have been issued by the Central Board of Direct Taxes (CBDT) on 14 June 2025. In these, such cases have been clearly identified in which the Income Tax Officer should investigate deeply to do complete scrutiny.
This time many big changes have been made in the Income Tax Return
Let us tell you that this time many big changes have been made in the Income Tax Return. These changes include new form, changes in tax charge etc. Now in some cases, investigation will be done by the department. This is called ‘Complete Scrutiny’, which means that the Income Tax Department will closely examine the ITR filed by the taxpayers. In this, the taxpayer’s income, deductions, exemptions, investments and all other financial information given will be confirmed.
Which cases will be investigated?
Survey cases: If a taxpayer has been surveyed under section 133A (except 2A) after April 1, 2023, then in such cases it will be necessary to investigate the ITR (Income Tax Return). This selection will be done by the Directorate of Systems after the approval of DGIT (Systems).
Search and seizure cases: If a taxpayer’s premises have been raided or documents have been seized under section 132 or 132A between April 1, 2023 and March 31, 2025, then such cases will also be scrutinized.
Claim of exemption despite cancellation of registration: If the registration of a trust or institution under 12A, 12AB, 10(23C), or 35(1)(ii)/(iii) was cancelled by March 31, 2024. But still they have claimed tax rebate, then such cases will also be scrutinized.
Repeated enhancements: In such cases, enhancements of more than Rs 50 lakh (in metro cities) or Rs 20 lakh (in other places) were made in the first assessment and either they have not been appealed or the enhancements have been sustained in the appeal. Necessary scrutiny will be done in all such cases.
Based on information received from agencies: If information related to tax evasion has been received about a taxpayer from CBI, ED or other agencies and he has filed ITR (income tax return), then such a case will also be scrutinized.
In which cases investigation is not necessary?
There are also some cases in which scrutiny of Income Tax Return (ITR) will not be necessary. If a taxpayer files ITR in response to a notice received under section 142 (1) and the information is received from AIS, TDS-CPC or SFT system, then this guideline will not apply to him. Such cases will be selected for investigation under CASS (Computer Assisted Scrutiny Selection). If limited amount of third party information is found in any investigation, then it will not be necessary to send it to the Central Circle.
