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    <title>CBDT Circular regarding compulsory Selection of returns for Complete Scrutiny during the Financial Year 2026-27.</title>
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    <description>Compulsory selection for complete scrutiny during FY 2026-27 covers returns involving surveys, searches or requisitions, reassessment proceedings, withdrawn registrations or approvals of exempt entities, qualifying recurring additions, and specific tax-evasion information. Selection may be undertaken through the Systems Directorate, Jurisdictional Assessing Officers, Central Charges, or the National Faceless Assessment Centre, depending on the parameter. Supporting documents must be uploaded for specified reassessment, exemption, recurring-addition, and tax-evasion cases. International Taxation and Central Charges retain their selected cases outside the faceless stream. The framework does not specify how the assessee will be informed of the scrutiny basis or scope.</description>
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    <pubDate>Mon, 19 Oct 2026 07:01:48 +0530</pubDate>
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      <description>Compulsory selection for complete scrutiny during FY 2026-27 covers returns involving surveys, searches or requisitions, reassessment proceedings, withdrawn registrations or approvals of exempt entities, qualifying recurring additions, and specific tax-evasion information. Selection may be undertaken through the Systems Directorate, Jurisdictional Assessing Officers, Central Charges, or the National Faceless Assessment Centre, depending on the parameter. Supporting documents must be uploaded for specified reassessment, exemption, recurring-addition, and tax-evasion cases. International Taxation and Central Charges retain their selected cases outside the faceless stream. The framework does not specify how the assessee will be informed of the scrutiny basis or scope.</description>
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