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# compulsoryscrutiny

1 posts in `compulsoryscrutiny` tag

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Income tax

CBDT's Compulsory Scrutiny: A Quick Guide for FY 2025-26

This concise guide explains CBDT's compulsory scrutiny guidelines for FY 2025-26. It outlines the specific high-risk scenarios that can lead to a detailed income tax examination, such as search operations, credible information of tax evasion, or large refund claims. The synopsis highlights that selected taxpayers will receive a Section 143(2) notice for complete, often faceless, scrutiny and advises preparedness and seeking professional help.