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    Guidelines for Compulsory Selection of returns for Complete Scrutiny during the Financial Year 2026-27 — procedure for compulsory selection in such cases

    The CBDT has prescribed Guidelines for Compulsory Selection of Returns for Complete Scrutiny during FY 2026-27 in specific high-risk cases, ensuring focused examination of potential tax evasion, information mismatches, search-related matters, and other identified risk categories.