Guidelines for compulsory selection of returns for Complete Scrutiny during the Financial Year 2025-26 - procedure for compulsory selection in such cases

Mandatory full scrutiny of tax returns in 2025-26 under Sections 133A, 132/132A, and 143(2) rules

Returns will be compulsorily selected for complete scrutiny during the financial year 2025-26 based on specific parameters including cases involving surveys under section 133A, search and seizure actions under sections 132/132A, registration or approval issues under various tax exemption provisions, recurring additions exceeding prescribed monetary thresholds, and cases with specific information of tax evasion from law enforcement agencies. Selection requires approval from designated senior tax officials and transfer of cases to central charges where applicable. Notices under section 143(2) will be served through the National Faceless Assessment Centre (NaFAC) or jurisdictional officers as appropriate. Special provisions apply to international taxation and central circle charges. Time limits for serving notices are prescribed, and underlying documents must be uploaded for access. Cases arising from certain notices under sections 142(1) and 148 are also subject to scrutiny procedures as outlined. Compliance with these guidelines is mandatory for all concerned authorities.