Guidelines for Compulsory Selection of Income Tax Returns

CBDT has notified the framework governing compulsory selection of cases for complete scrutiny during FY 2026-27. The guidelines have been issued in exercise of powers under Section 536(2)(c) of the Income Tax Act, 2025 and are intended to ensure uniformity in scrutiny selection across the country.

The guidelines primarily focus on cases involving survey actions, search and seizure proceedings, requisition cases, and other investigation-based categories that are considered to present a heightened risk of tax evasion or income suppression. Such cases will be mandatorily subjected to comprehensive examination by the Income Tax Department irrespective of routine risk assessment parameters.

The framework also prescribes approval mechanisms, transfer procedures, and coordination requirements between Investigation Wings, Central Charges, and field formations to facilitate efficient handling of scrutiny proceedings.