Compulsory scrutiny selection: designated case categories require centralised selection, NaFAC notice service, and transfer to central charges. Guidelines set six parameters for compulsory selection of returns for Complete Scrutiny in FY 2025-26, covering survey-related cases, two bands of search-and-seizure/requisition cases, revoked or denied registration/approval with ITR-7 exemption claims, recurring additions in prior years made final or upheld for revenue, and cases based on specific intelligence of tax-evasion. Selection requires administrative approvals, centralised selection by the Systems Directorate in specified parameters, service of assessment notices through jurisdictional officers or NaFAC as directed, mandatory upload of underlying documents, and prompt transfer of cases to Central Charges where required.