The Income Tax Department is going to strictly investigate the Income Tax Returns in five cases in the assessment year 2025-26. The Income Tax Department will also send notices regarding this. In this, the income, tax, deductions, investments and tax exemptions recorded in the ITR will be investigated.
Actually, this time there have been many major changes in the process of filing income tax returns, such as new forms, amendments in the tax table and important changes in the rules. Now the Income Tax Department is going to conduct a full investigation in many cases. The Central Board of Direct Taxes has clarified this in the new guidelines issued on 14 June 2025.
The Income Tax Department will scrutinise your ITR closely. During this, every information like your income, deductions, investments, tax exemptions etc. will be matched.
If any of the conditions mentioned apply, a notice of investigation will be sent by June 30, 2025. Approval of the Principal CIT will be mandatory to exclude a case from investigation. The NACFACE process will not apply to foreign tax cases and central circles.
There will be an investigation into these matters
1. Survey cases: If you have been subjected to an income tax survey (under section 133A, except 2A) after April 1, 2023, then your ITR is subject to scrutiny.
2. Search or seizure cases: If there has been a raid or seizure of documents (Section 132 or 132A) at your place between April 1, 2023 and March 31, 2025, then your return will be scrutinized.
3. Claiming exemption even after cancellation of registration: If the registration of any trust or institution has been cancelled (till March 31, 2024) and yet it is claiming tax exemption, then this case will come under investigation.
4. Cases of repeatedly added income: If your income was increased by more than Rs 50 lakh (metro cities) or Rs 20 lakh (other places) in the earlier assessment and you did not appeal or lost the appeal, that case will also be scrutinised.
5. Cases where information is received from investigating agencies: If CBI, ED or any other agency has given information related to your tax evasion and you have filed ITR, then your case will also go under scrutiny.
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