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ITR filing 2025: CBDT changed the rules, in these cases every taxpayer will have to undergo mandatory scrutiny..

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CBDT has set some conditions (ITR Scrutiny Rules) for mandatory scrutiny of income tax returns. If the case of a taxpayer matches these conditions, then it is certain to get a notice under section 143(2). It is not possible to avoid investigation in such cases. However, if the taxpayer keeps all the documents ready in advance, then the tax demand can be avoided by responding to the notice promptly and correctly. CBDT has clarified that such cases cannot be closed without the approval of the Principal Commissioner of Income Tax (PCIT). Vivek Jalan, Partner, Tax Connect Advisory Services, is telling about this change (ITR Rules)…

Mandatory scrutiny will be applicable to these cases.

1. Survey Case: All returns related to surveys conducted under section 133A (except 133A(2A)) after April 1, 2023.

2. Search/Seizure Cases: All cases involving action taken under Section 132/132A between April 1, 2023 and April 1, 2025.

3. Cancelled Registrations: Establishments whose registrations were cancelled under Section 12A, 12AB, or 10(23C) before March 31, 2024.

4. Large additions in past cases: If the income of more than Rs 50 lakh in metro cities or Rs 20 lakh elsewhere has been added in the previous assessment and has not been appealed or the appeal has been dismissed.

5. Information from law enforcement agencies: Cases flagged by CBI, ED, or other agencies.

6. Risk Management System: High-risk financial transactions or cases flagged by the Risk Management System.

7. Reopened Assessments: Cases that have been reopened.

In which cases will there not be a mandatory investigation?

Returns filed in response to an automated notice (Section 142(1)).
Cases based on information received from AIS, SFT, or CPC-TDS.
These cases will be scrutinised under CASS (Computer Assisted Scrutiny Selection).
By understanding these guidelines, taxpayers can avoid compliance errors and sudden notices from the tax department.