The Central Board of Direct Taxes (CBDT) has issued fresh guidelines for the compulsory selection of income tax returns for complete scrutiny during the financial year 2026-27. The guidelines will apply to returns filed during FY 2025-26 and lay down the parameters and procedures for selecting cases for detailed examination by the Income Tax (I-T) Department.
According to a circular issued by the CBDT, certain categories of taxpayers will be mandatorily picked up for complete scrutiny based on specific risk parameters identified by the I-T Department.
