CBDT’s “Guidelines for Compulsory Selection of Returns for Complete Scrutiny during FY 2026‑27” for Six Compulsory Scrutiny Categories


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CBDT’s “Guidelines for Compulsory Selection of Returns for Complete Scrutiny during FY 2026‑27” for Six Compulsory Scrutiny Categories
Category: NEW CHANGES, Posted on: 12/06/2026 , Posted By: Team Modern Tax Consultant

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CBDT’s “Guidelines for Compulsory Selection of Returns for Complete Scrutiny during FY 2026‑27” for Six Compulsory Scrutiny Categories

The CBDT has issued fresh guidelines for FY 2026‑27 mandating compulsory scrutiny of six categories of income tax returns filed in FY 2025‑26. Main Points from the CBDT Circular (F.No. 225/56/2026/ITA‑II, dated 4 June 2026).

The circular outlines the mandatory categories of income‑tax returns that must be selected for complete scrutiny for FY 2026‑27 (returns filed for FY 2025‑26).
It is issued under Section 536(2)(c) of the Income‑tax Act, 1961.

To ensure uniformity, transparency, and risk‑based selection of high‑risk cases while maintaining procedural fairness.

Administrative Instructions

All Principal CCITs/CCITs (Central) must send consolidated lists of eligible cases to the DGIT (Systems) by 15 June 2026.
Scrutiny notices (u/s 143(2)) must be issued by 30 June 2026.
Assessments will be conducted under the Faceless Assessment Scheme.

Category	Details		Relevant Section
1. Survey Cases	Returns of taxpayers whose premises were surveyed under Section 133A (other than 133A(2A)) on or after April 1, 2024.		Sec. 133A
2. Search & Requisition Cases	Taxpayers subjected to search under Section 132 or requisition under Section 132A on or after April 1, 2024. For searches after Sept 1, 2024, scrutiny is limited to AY covered under Sec. 158BA(6).		Sec. 132 / 132A
3. Reassessment Cases	Returns where a notice under Section 148 has been issued to reopen assessment for suspected escaped income.		Sec. 148
4. Trusts/Institutions with Cancelled Registration	Charitable trusts, educational institutions, or research bodies that continue to claim exemptions/deductions in ITR‑7 despite cancellation/denial of registration before March 31, 2025.		Sec. 12A/10(23C)
5. Recurring Additions in Past Assessments	Taxpayers with large additions upheld in earlier years on the same issue:
6.Cases Flagged for Tax Evasion		Information received from investigation wings or other agencies.	Selected based on verified intelligence inputs.

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