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The CBDT Central Action Plan Targets in By the Numbers, i.e., 100% disposal of appeals pending >3 years, income tax Refunds within 30 days of ITR processing, Scrutiny case resolution: Targeted for completion by Q3 FY 2025–26 (except special audits) and Surveys: To be data-driven only, with prior administrative approval
| Code | Scenario | Criteria | Procedure |
|---|---|---|---|
| CS01 | Survey u/s 133A (excluding 133A(2A)) post 01.04.2023 | Based on information from CIT (Inv)(OSD), selected by DIT(Systems). | Transfer to Central Charges u/s 127 within 15 days of notice u/s 143(2). |
| CS02 | Search/requisition u/s 132/132A between 01.04.2023 and 31.08.2024 | With approval from Pr.CIT/CIT. | Transfer to Central Charges u/s 127 within 15 days. |
| CS03 | Search/requisition u/s 132/132A between 01.09.2024 and 31.03.2025 | With approval from Pr.CIT/CIT. | Same as above. |
| CS04 | Registration/approval u/s 12A, 35(1)(ii)/(iia)/(iii), 10(23C), etc. withdrawn/cancelled but exemption claimed in ITR-7 | Based on returns filed in FY 2024-25. | Notice u/s 143(2) through NaFAC. |
| CS05 | Recurring additions (final or upheld) in past A.Ys exceeding ₹50L (Metro) / ₹20L (Non-metro) | Prepared by JAO; approved by Pr.CIT/CIT; consolidated by Pr.CCIT. | Notice u/s 143(2) via NaFAC. |
| CS06 | Specific tax evasion info from law enforcement agencies | Info must be for relevant A.Y. and return filed by assessee. | Notice via NaFAC; documents uploaded by JAO. |
Income tax returns filed in response to Section 142(1) notice due to info from NMS, AIS, SFT, CPC-TDS, etc., will not be selected for compulsory scrutiny. These may be selected under CASS (Computer Aided Scrutiny Selection). Key Focus Areas for Compulsory Scrutiny Parameters for Selection of ITR for Complete Scrutiny for FY 2025–26
| Priority Area | Action Points |
|---|---|
| 1. Litigation Management | Prioritize disposal of appeals pending before CIT(A) and ITAT, especially those pending for more than 3 years. |
| 2. Timely Refunds | Process valid refunds within 30 days of ITR processing. |
| 3. Disposal of Scrutiny Cases | Fast-track assessment closures, especially high-potential scrutiny cases, ensuring quality documentation. |
| 4. Prosecution Management | Regular review and quarterly reporting of pending prosecution cases under the Income-tax Act. |
| 5. Faceless Appeal Finalization | Ensure timely completion of appeals under National Faceless Appeal Centre (NFAC). |
| 6. Taxpayer Services | Strengthen e-Nivaran grievance redressal, promote e-filing, and expand digital support infrastructure. |
| 7. High-Demand Recovery | Intensify recovery actions for top 100 high-demand cases in every region. |
| 8. Survey and Enforcement | Conduct surveys only in high-risk sectors, triggered by data intelligence and approved protocols—no random surveys. |
How It Impacts Different Taxpayers
Salaried individuals expect faster income tax refund processing and better grievance resolution.
Consultants & CAs Need to ensure accurate submissions and track scrutiny timelines.
Businesses must tighten controls over TDS compliance and real-time audits and respond swiftly to enforcement actions.
Q1. Does this affect AY 2024–25 returns?
Ans : Yes. Refunds and scrutiny for AY 2024–25 will follow CAP timelines and quality guidelines.
Q2. Will scrutiny cases increase?
Ans : Not necessarily in number, but the depth and quality of scrutiny will improve.
Q3. Can refund status be checked faster now?
Ans : Yes. Use the TIN-NSDL Refund Portal for real-time updates.
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