Guidelines for Compulsory Scrutiny of Returns for FY 2025-26.

[CS AMIT GOYAL]

Hello Everyone
I hope you are doing well !!!!!!!!!

The CBDT has issued the new Guidelines (F. No. 225/37/2025/ITA-II) dated June 13, 2025, for the Financial Year 2025–26, detailing the criteria for Compulsory income tax scrutiny. The returns that will be selected include cases involving surveys (after April 1, 2023), search and seizure/requisition (up to April 1, 2025), revoked tax-exempt registrations, recurring past additions, and specific intelligence on tax evaluation. 

The Detailed draft is attached for your reference. 

Thanks & Regards:
CS Amit Goyal
Practicing Company Secretary
GST Practitioner 

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