Guidelines for Compulsory Selection of returns for Complete Scrutiny during the Financial Year 2026-27

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.... in such cases - reg. Kindly refer to the above. 2. The Guidelines for Compulsory Selection of returns filed during the financial year 2025-26 under the Income-tax, Act 1961 are hereby issued in pursuance of Section 536(2)(c) of the Income-tax Act, 2025. The parameters for compulsory selection of returns for complete scrutiny during Financial Year 2026-27 and procedure for compulsory selection in such cases are prescribed as under: Systems Scenario code Parameters Procedures CS 01 Cases pertaining to survey u/s 133A of the Income-tax Act,1961 - Case(s) of the assessee(s), in whose case survey u/s 133A of the said Act [other than survey u/s 133A(2A) of the said Act] has been conduct....

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....ich is covered by the provisions of section 158BA (6) of the said Act. Cases shall be selected for compulsory scrutiny by the Assessing Officer concerned, with prior administrative approval of Pr. CIT/ Pr. DIT/ CIT/ DIT concerned. If any case is lying outside Central Charges, the Pr. CIT/ Pr. DIT/ CIT/ DIT concerned shall ensure that such case is transferred to Central Charge within 15 days of service of notice under section 143(2) of the Income-tax Act, 1961. (For Assessing Officers in International Taxation and Central Charges refer para 3 at page no.5) CS 03 Cases where notice u/s 148 of the Income-tax Act, 1961 has been issued   (i) Cases wherein search & seizure action....

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.... (For Assessing Officers in International Taxation and Central Charges refer para 3 at page no.5) CS 04 Cases related to registration/ approval under various sections of the Income- tax Act, 1961, such as 12A, 12AB, 35(1)(ii)/ (iia)/ (iii), 10(23C)(iv)/(v)/(vi)/(via), etc. Cases where registration /approval under various sections of the said Act, such as section 12A, 12AB, 35(1)(ii)/(iia)/(iii), 10(23C)(iv)/(v)/ (vi)/(via) etc., (i) have not been granted or have been cancelled/withdrawn by the Competent Authority on or before 31.03.2025 and, (ii) the assessee has been found to be claiming tax-exemption/deduction in the return filed in ITR-7, However, where such orders of withdrawal of ....

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....ther appeal of assessee is pending, against such order. For Parameters CS 05 and CS 06: The Jurisdictional Assessing Officers (JAOs) shall prepare a list of cases falling under this parameter and the same may be submitted for the administrative approval of Pr.CIT/Pr.DIT/CIT/DIT concerned. The consolidated list of such cases shall be submitted by the Pr.CIT/Pr.DIT/CIT/DIT to the Pr.CCIT concerned. Pr. CCIT concerned shall forward this list of cases to the Directorate of Income-tax (Systems) latest by 15.06.2026. Notice u/s 143(2) of the Income-tax Act, 1961 shall be served on the assessee through NaFAC. The Jurisdictional Assessing Officers shall upload the underlying documents containing....