Tag: cbdt scrutiny guidelines

CBDT Guidelines for Compulsory Selection of Returns for Complete Scrutiny during the Financial Year 2025-26 CBDT has issued guidelines dated 13.06.2025 for compulsory selection of returns for complete scrutiny during the financial year 2025-26 The Income tax Scrutiny are usually of two types, (i) limited scrutiny and the …

CBDT scrutiny guidelines are only for compulsory selection and does not preclude random selection for scrutiny by the Assessing Officers. In a recent judgment, Hon’ble Patna High Court has held that CBDT guidelines are only for compulsory selection of returns for scrutiny and it does not preclude random …