CBDT mandates compulsory tax scrutiny for six categories including surveys, searches, and exempt entities for FY 2025-26

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....The Central Board of Direct Taxes issued guidelines establishing compulsory selection parameters for complete scrutiny during FY 2025-26. Six specific categories mandate scrutiny: cases involving surveys under section 133A conducted after 01.04.2023; search and seizure operations under sections 132/132A during specified periods; entities claiming tax exemptions without valid registrations under sections 12A, 12AB, or 35; cases with recurring additions exceeding prescribed thresholds that became final or were upheld on appeal; and cases with specific tax evasion information from law enforcement agencies. The directive requires notice under section 143(2) by 30.06.2025, mandates transfer of non-central charge cases within fifteen days, and es.........