{"id":29443,"date":"2025-06-14T01:58:23","date_gmt":"2025-06-13T20:28:23","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=29443"},"modified":"2025-08-20T17:56:35","modified_gmt":"2025-08-20T12:26:35","slug":"guideline-for-itr-compulsory-selection-for-complete-scrutiny","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/guideline-for-itr-compulsory-selection-for-complete-scrutiny\/","title":{"rendered":"Guideline for ITR Compulsory Selection for Complete Scrutiny"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69d0dc120dde2\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69d0dc120dde2\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/guideline-for-itr-compulsory-selection-for-complete-scrutiny\/#Guidelines_for_Compulsory_Selection_of_Returns_for_Complete_Scrutiny_%E2%80%93_FY_2025-26\" title=\"Guidelines for Compulsory Selection of Returns for Complete Scrutiny \u2013 FY 2025-26\">Guidelines for Compulsory Selection of Returns for Complete Scrutiny \u2013 FY 2025-26<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/guideline-for-itr-compulsory-selection-for-complete-scrutiny\/#What_Is_the_CBDT_Central_Action_Plan\" title=\"What Is the CBDT Central Action Plan?\">What Is the CBDT Central Action Plan?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/guideline-for-itr-compulsory-selection-for-complete-scrutiny\/#Compulsory_Scrutiny_Parameters_for_Selection_of_Returns_for_Complete_Scrutiny_%E2%80%93_FY_2025-26\" title=\"Compulsory Scrutiny Parameters for Selection of Returns for Complete Scrutiny \u2013 FY 2025-26\">Compulsory Scrutiny Parameters for Selection of Returns for Complete Scrutiny \u2013 FY 2025-26<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/guideline-for-itr-compulsory-selection-for-complete-scrutiny\/#Important_CBDT_Clarifications_related_to_response_to_Section_1421_notice\" title=\"Important CBDT Clarifications related to response to Section 142(1) notice\">Important CBDT Clarifications related to response to Section 142(1) notice<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/guideline-for-itr-compulsory-selection-for-complete-scrutiny\/#Income_tax_returns_related_notices_income_tax_case_handling_CBDT_instructions\" title=\"Income tax returns, related notices &amp; income tax case handling CBDT\u00a0 instructions:\u00a0\">Income tax returns, related notices &amp; income tax case handling CBDT\u00a0 instructions:\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/guideline-for-itr-compulsory-selection-for-complete-scrutiny\/#Frequently_Asked_Questions_FAQs\" title=\"Frequently Asked Questions (FAQs)\">Frequently Asked Questions (FAQs)<\/a><\/li><\/ul><\/nav><\/div>\n<h2 data-start=\"241\" data-end=\"342\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-27082\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/07\/pexels-fauxels-3184418-scaled.jpg\" alt=\"Income Tax Scrutiny\" width=\"2560\" height=\"1707\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/07\/pexels-fauxels-3184418-scaled.jpg 2560w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/07\/pexels-fauxels-3184418-300x200.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/07\/pexels-fauxels-3184418-1024x683.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/07\/pexels-fauxels-3184418-768x512.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/07\/pexels-fauxels-3184418-1536x1024.jpg 1536w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/07\/pexels-fauxels-3184418-2048x1365.jpg 2048w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/07\/pexels-fauxels-3184418-800x533.jpg 800w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/h2>\n<h2 data-start=\"241\" data-end=\"342\"><span class=\"ez-toc-section\" id=\"Guidelines_for_Compulsory_Selection_of_Returns_for_Complete_Scrutiny_%E2%80%93_FY_2025-26\"><\/span><span style=\"color: #000080;\">Guidelines for Compulsory Selection of Returns for Complete Scrutiny \u2013 FY 2025-26<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li data-start=\"369\" data-end=\"481\">The Central Board of Direct Taxes (CBDT) has released its Central Action Plan (CAP) for FY 2025\u201326, setting the tone for India\u2019s income tax administration. With a strong focus on litigation management, early refunds, quality scrutiny, and enhanced taxpayer services, this year\u2019s plan aims to foster a transparent, digital-first, and compliance-friendly ecosystem.<\/li>\n<li data-start=\"369\" data-end=\"481\">Central Board of Direct Taxes issued circular to the Department of Revenue, Ministry of Finance, Government of India. Date: 13th June 2025\u00a0 and this circular is relevant for All Pr. CCITs \/ CCITs \/ Pr. DGITs \/ DGITs and purpose of this circular is to define criteria and procedures for compulsory selection of scrutiny cases.<\/li>\n<\/ul>\n<h2 data-start=\"760\" data-end=\"803\"><span class=\"ez-toc-section\" id=\"What_Is_the_CBDT_Central_Action_Plan\"><\/span><span style=\"color: #000080;\">What Is the CBDT Central Action Plan?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li data-start=\"805\" data-end=\"848\"><span style=\"color: #000080;\"><strong>CBDT Central Action Plan FY 2025\u201326 :<\/strong> <\/span><span style=\"font-size: 16px;\">The <\/span><span style=\"font-size: 16px;\">CBDT <\/span><span style=\"font-size: 16px;\">Central Action Plan<\/span><span style=\"font-size: 16px;\">\u00a0is an annual blueprint to Set <\/span><span style=\"font-size: 16px;\">performance benchmarks<\/span><span style=\"font-size: 16px;\"> for income tax officers, Streamline <\/span><span style=\"font-size: 16px;\">assessment and appeal procedures, <\/span><span style=\"font-size: 16px;\">Boost <\/span><span style=\"font-size: 16px;\">taxpayer-centric services, <\/span><span style=\"font-size: 16px;\">Ensure timely and efficient <\/span><span style=\"font-size: 16px;\">legal compliance, <\/span><span style=\"font-size: 16px;\">For <\/span><span style=\"font-size: 16px;\">FY 2025\u201326<\/span><span style=\"font-size: 16px;\">, the <\/span><span style=\"font-size: 16px;\">Central Action Plan continues last year\u2019s themes while intensifying focus on <\/span><span style=\"font-size: 16px;\">High-quality scrutiny, <\/span><span style=\"font-size: 16px;\">Faster refund issuance, <\/span><span style=\"font-size: 16px;\">Faceless appeal finalization<\/span><\/li>\n<li>The CBDT Central Action Plan FY 2025\u201326 is a continuation of India&#8217;s evolving, digital-centric tax regime. With a sharper focus on transparency, faceless assessments, and faster service delivery, the Plan reflects the government&#8217;s commitment to a modern, taxpayer-friendly administration.<\/li>\n<li>Central Action Plan is supported by Income-tax Act, 1961, Section 119 \u2013 Empowers CBDT to issue directives, Union Budget 2024\u201325 \u2013 Focused on faceless schemes and digital reforms &amp; Notifications and circulars available on the <a class=\"\" href=\"https:\/\/incometaxindia.gov.in\" target=\"_new\" rel=\"noopener\" data-start=\"2702\" data-end=\"2756\">CBDT Official Website<\/a><\/li>\n<li>\n<p data-start=\"2763\" data-end=\"2802\">The CBDT Central Action Plan Targets in By the Numbers, i.e., 100% disposal<span style=\"font-size: 16px;\"> of appeals pending &gt;3 years, <\/span>income tax Refunds within 30 days<span style=\"font-size: 16px;\"> of ITR processing,\u00a0<\/span>Scrutiny case resolution<span style=\"font-size: 16px;\">: Targeted for completion by <\/span>Q3 FY 2025\u201326<span style=\"font-size: 16px;\"> (except special audits) and\u00a0<\/span>Surveys<span style=\"font-size: 16px;\">: To be <\/span>data-driven only<span style=\"font-size: 16px;\">, with prior administrative approval<\/span><\/p>\n<\/li>\n<li>Our experts are saying about it With strict timelines in place under this year\u2019s Central Action Plan, early filing of ITRs and timely response to notices is crucial to avoid scrutiny-related penalties and refund delays<\/li>\n<\/ul>\n<h2 data-start=\"679\" data-end=\"718\"><span class=\"ez-toc-section\" id=\"Compulsory_Scrutiny_Parameters_for_Selection_of_Returns_for_Complete_Scrutiny_%E2%80%93_FY_2025-26\"><\/span><a href=\"https:\/\/carajput.com\/archives\/guidelines-for-compulsory-selection-of-returns-for-complete-scrutiny.pdf\"><span style=\"color: #000080;\"><strong data-start=\"684\" data-end=\"718\">Compulsory Scrutiny Parameters for <\/strong>Selection of Returns for Complete Scrutiny \u2013 FY 2025-26<\/span><\/a><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"_tableContainer_16hzy_1\">\n<div class=\"_tableWrapper_16hzy_14 group flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"720\" data-end=\"1946\">\n<thead data-start=\"720\" data-end=\"778\">\n<tr data-start=\"720\" data-end=\"778\">\n<th data-start=\"720\" data-end=\"731\" data-col-size=\"sm\"><strong data-start=\"722\" data-end=\"730\">Code<\/strong><\/th>\n<th data-start=\"731\" data-end=\"746\" data-col-size=\"lg\"><strong data-start=\"733\" data-end=\"745\">Scenario<\/strong><\/th>\n<th data-start=\"746\" data-end=\"761\" data-col-size=\"md\"><strong data-start=\"748\" data-end=\"760\">Criteria<\/strong><\/th>\n<th data-start=\"761\" data-end=\"778\" data-col-size=\"md\"><strong data-start=\"763\" data-end=\"776\">Procedure<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"838\" data-end=\"1946\">\n<tr data-start=\"838\" data-end=\"1050\">\n<td data-start=\"838\" data-end=\"849\" data-col-size=\"sm\"><strong data-start=\"840\" data-end=\"848\">CS01<\/strong><\/td>\n<td data-col-size=\"lg\" data-start=\"849\" data-end=\"904\">Survey u\/s 133A (excluding 133A(2A)) post 01.04.2023<\/td>\n<td data-col-size=\"md\" data-start=\"904\" data-end=\"974\">Based on information from CIT (Inv)(OSD), selected by DIT(Systems).<\/td>\n<td data-col-size=\"md\" data-start=\"974\" data-end=\"1050\">Transfer to Central Charges u\/s 127 within 15 days of notice u\/s 143(2).<\/td>\n<\/tr>\n<tr data-start=\"1051\" data-end=\"1218\">\n<td data-start=\"1051\" data-end=\"1062\" data-col-size=\"sm\"><strong data-start=\"1053\" data-end=\"1061\">CS02<\/strong><\/td>\n<td data-col-size=\"lg\" data-start=\"1062\" data-end=\"1130\">Search\/requisition u\/s 132\/132A between 01.04.2023 and 31.08.2024<\/td>\n<td data-col-size=\"md\" data-start=\"1130\" data-end=\"1163\">With approval from Pr.CIT\/CIT.<\/td>\n<td data-col-size=\"md\" data-start=\"1163\" data-end=\"1218\">Transfer to Central Charges u\/s 127 within 15 days.<\/td>\n<\/tr>\n<tr data-start=\"1219\" data-end=\"1349\">\n<td data-start=\"1219\" data-end=\"1230\" data-col-size=\"sm\"><strong data-start=\"1221\" data-end=\"1229\">CS03<\/strong><\/td>\n<td data-col-size=\"lg\" data-start=\"1230\" data-end=\"1298\">Search\/requisition u\/s 132\/132A between 01.09.2024 and 31.03.2025<\/td>\n<td data-col-size=\"md\" data-start=\"1298\" data-end=\"1331\">With approval from Pr.CIT\/CIT.<\/td>\n<td data-col-size=\"md\" data-start=\"1331\" data-end=\"1349\">Same as above.<\/td>\n<\/tr>\n<tr data-start=\"1350\" data-end=\"1558\">\n<td data-start=\"1350\" data-end=\"1361\" data-col-size=\"sm\"><strong data-start=\"1352\" data-end=\"1360\">CS04<\/strong><\/td>\n<td data-col-size=\"lg\" data-start=\"1361\" data-end=\"1482\">Registration\/approval u\/s 12A, 35(1)(ii)\/(iia)\/(iii), 10(23C), etc. withdrawn\/cancelled but exemption claimed in ITR-7<\/td>\n<td data-col-size=\"md\" data-start=\"1482\" data-end=\"1522\">Based on returns filed in FY 2024-25.<\/td>\n<td data-col-size=\"md\" data-start=\"1522\" data-end=\"1558\">Notice u\/s 143(2) through NaFAC.<\/td>\n<\/tr>\n<tr data-start=\"1559\" data-end=\"1765\">\n<td data-start=\"1559\" data-end=\"1570\" data-col-size=\"sm\"><strong data-start=\"1561\" data-end=\"1569\">CS05<\/strong><\/td>\n<td data-col-size=\"lg\" data-start=\"1570\" data-end=\"1665\">Recurring additions (final or upheld) in past A.Ys exceeding \u20b950L (Metro) \/ \u20b920L (Non-metro)<\/td>\n<td data-col-size=\"md\" data-start=\"1665\" data-end=\"1733\">Prepared by JAO; approved by Pr.CIT\/CIT; consolidated by Pr.CCIT.<\/td>\n<td data-col-size=\"md\" data-start=\"1733\" data-end=\"1765\">Notice u\/s 143(2) via NaFAC.<\/td>\n<\/tr>\n<tr data-start=\"1766\" data-end=\"1946\">\n<td data-start=\"1766\" data-end=\"1777\" data-col-size=\"sm\"><strong data-start=\"1768\" data-end=\"1776\">CS06<\/strong><\/td>\n<td data-start=\"1777\" data-end=\"1835\" data-col-size=\"lg\">Specific tax evasion info from law enforcement agencies<\/td>\n<td data-col-size=\"md\" data-start=\"1835\" data-end=\"1898\">Info must be for relevant A.Y. and return filed by assessee.<\/td>\n<td data-col-size=\"md\" data-start=\"1898\" data-end=\"1946\">Notice via NaFAC; documents uploaded by JAO.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"sticky end-(--thread-content-margin) h-0 self-end select-none\">\n<div class=\"absolute end-0 flex items-end\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<h2 data-start=\"1953\" data-end=\"1977\"><span class=\"ez-toc-section\" id=\"Important_CBDT_Clarifications_related_to_response_to_Section_1421_notice\"><\/span><span style=\"color: #000080;\"><strong data-start=\"1959\" data-end=\"1977\">Important CBDT Clarifications related to response to Section 142(1) notice<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>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).\u00a0<span style=\"color: #000080;\"><strong>Key Focus Areas for Compulsory Scrutiny Parameters for Selection of ITR for Complete Scrutiny for FY 2025\u201326<\/strong><\/span><\/p>\n<div class=\"_tableContainer_16hzy_1\">\n<div class=\"_tableWrapper_16hzy_14 group flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"1268\" data-end=\"2438\">\n<thead data-start=\"1268\" data-end=\"1309\">\n<tr data-start=\"1268\" data-end=\"1309\">\n<th data-start=\"1268\" data-end=\"1288\" data-col-size=\"sm\"><span style=\"color: #000080;\">Priority Area<\/span><\/th>\n<th data-start=\"1288\" data-end=\"1309\" data-col-size=\"lg\"><span style=\"color: #000080;\">Action Points<\/span><\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"1351\" data-end=\"2438\">\n<tr data-start=\"1351\" data-end=\"1508\">\n<td data-start=\"1351\" data-end=\"1382\" data-col-size=\"sm\">1. Litigation Management<\/td>\n<td data-col-size=\"lg\" data-start=\"1382\" data-end=\"1508\">Prioritize disposal of appeals pending before CIT(A) and ITAT, especially those pending for more than 3 years.<\/td>\n<\/tr>\n<tr data-start=\"1509\" data-end=\"1596\">\n<td data-start=\"1509\" data-end=\"1533\" data-col-size=\"sm\">2. Timely Refunds<\/td>\n<td data-col-size=\"lg\" data-start=\"1533\" data-end=\"1596\">Process valid refunds within 30 days of ITR processing.<\/td>\n<\/tr>\n<tr data-start=\"1597\" data-end=\"1750\">\n<td data-start=\"1597\" data-end=\"1633\" data-col-size=\"sm\">3. Disposal of Scrutiny Cases<\/td>\n<td data-col-size=\"lg\" data-start=\"1633\" data-end=\"1750\">Fast-track assessment closures, especially high-potential scrutiny cases, ensuring quality documentation.<\/td>\n<\/tr>\n<tr data-start=\"1751\" data-end=\"1884\">\n<td data-start=\"1751\" data-end=\"1783\" data-col-size=\"sm\">4. Prosecution Management<\/td>\n<td data-col-size=\"lg\" data-start=\"1783\" data-end=\"1884\">Regular review and quarterly reporting of pending prosecution cases under the Income-tax Act.<\/td>\n<\/tr>\n<tr data-start=\"1885\" data-end=\"2016\">\n<td data-start=\"1885\" data-end=\"1923\" data-col-size=\"sm\">5. Faceless Appeal Finalization<\/td>\n<td data-col-size=\"lg\" data-start=\"1923\" data-end=\"2016\">Ensure timely completion of appeals under National Faceless Appeal Centre (NFAC).<\/td>\n<\/tr>\n<tr data-start=\"2017\" data-end=\"2162\">\n<td data-start=\"2017\" data-end=\"2044\" data-col-size=\"sm\">6. Taxpayer Services<\/td>\n<td data-col-size=\"lg\" data-start=\"2044\" data-end=\"2162\">Strengthen e-Nivaran grievance redressal, promote e-filing, and expand digital support infrastructure.<\/td>\n<\/tr>\n<tr data-start=\"2163\" data-end=\"2274\">\n<td data-start=\"2163\" data-end=\"2193\" data-col-size=\"sm\">7. High-Demand Recovery<\/td>\n<td data-col-size=\"lg\" data-start=\"2193\" data-end=\"2274\">Intensify recovery actions for top 100 high-demand cases in every region.<\/td>\n<\/tr>\n<tr data-start=\"2275\" data-end=\"2438\">\n<td data-start=\"2275\" data-end=\"2307\" data-col-size=\"sm\">8. Survey and Enforcement<\/td>\n<td data-col-size=\"lg\" data-start=\"2307\" data-end=\"2438\">Conduct surveys only in high-risk sectors, triggered by data intelligence and approved protocols\u2014no random surveys.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<h2 data-start=\"2219\" data-end=\"2267\"><span class=\"ez-toc-section\" id=\"Income_tax_returns_related_notices_income_tax_case_handling_CBDT_instructions\"><\/span><span style=\"color: #000080;\"><strong data-start=\"2225\" data-end=\"2267\">Income tax returns, related notices &amp; income tax case handling CBDT\u00a0 instructions:\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li data-start=\"2269\" data-end=\"2299\"><span style=\"color: #000080;\"><strong>For AO\/NFAC Action:<\/strong><\/span> <span style=\"font-size: 16px;\">Notice u\/s 148 issued \u2013 whether return filed or not \u2013 to be handled via NaFAC if not a search case.\u00a0<\/span><span style=\"font-size: 16px;\">If Search\/Survey conducted (01.04.2021 to 31.08.2024) and return filed \u2013 issue notice u\/s 143(2), transfer to Central Charges.\u00a0<\/span><span style=\"font-size: 16px;\">Third-party data (non-core group) from search cases does not require transfer to Central Charges unless as per Board guidelines dated 25.04.2014.<\/span><\/li>\n<li><strong><span style=\"color: #000080;\">International Taxation &amp; Central Circle Cases :\u00a0<\/span><\/strong>Cases shall be selected as per these parameters with prior approval and will continue to be handled within their respective charges.\u00a0NaFAC coordination not applicable for these cases.<\/li>\n<li data-start=\"3077\" data-end=\"3114\"><strong><span style=\"color: #000080;\">CBDT Instruction for Authorities<\/span> : <\/strong>All Pr.CITs, Pr.DGITs, CITs, etc., must ensure Timely identification and approval of cases, Submission of lists to Pr.CCIT and further to DIT(Systems) by 23.06.2025 Uploading of documents by JAOs for NaFAC action<\/li>\n<li data-start=\"2959\" data-end=\"3010\"><span style=\"color: #000080;\">The deadline for Service of Notice u\/s 143(2) is <span style=\"font-size: 16px;\">For ITRs filed in FY 2024-25: <\/span>Deadline is 30.06.2025<\/span><\/li>\n<li data-start=\"2959\" data-end=\"3010\">\n<p data-start=\"3354\" data-end=\"3394\"><span style=\"color: #000080;\"><strong>How It Impacts Different Taxpayers\u00a0<\/strong><\/span><\/p>\n<ul data-start=\"3396\" data-end=\"3726\">\n<li data-start=\"3396\" data-end=\"3496\">\n<p data-start=\"3398\" data-end=\"3496\">Salaried individuals expect faster income tax refund processing and better grievance resolution.<\/p>\n<\/li>\n<li data-start=\"3497\" data-end=\"3591\">\n<p data-start=\"3499\" data-end=\"3591\">Consultants &amp; CAs Need to ensure accurate submissions and track scrutiny timelines.<\/p>\n<\/li>\n<li data-start=\"3592\" data-end=\"3726\">\n<p data-start=\"3594\" data-end=\"3726\">Businesses must tighten controls over TDS compliance and\u00a0real-time audits and respond swiftly to enforcement actions.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2 data-start=\"3733\" data-end=\"3771\"><span class=\"ez-toc-section\" id=\"Frequently_Asked_Questions_FAQs\"><\/span><span style=\"color: #000080;\">Frequently Asked Questions (FAQs)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"3773\" data-end=\"3912\"><span style=\"color: #000080;\"><strong data-start=\"3773\" data-end=\"3817\">Q1. Does this affect AY 2024\u201325 returns?<\/strong><\/span><\/p>\n<p data-start=\"3773\" data-end=\"3912\">Ans :\u00a0 Yes. Refunds and scrutiny for AY 2024\u201325 will follow CAP timelines and quality guidelines.<\/p>\n<p data-start=\"3914\" data-end=\"4039\"><span style=\"color: #000080;\"><strong data-start=\"3914\" data-end=\"3951\">Q2. Will scrutiny cases increase?<\/strong><\/span><\/p>\n<p data-start=\"3914\" data-end=\"4039\">Ans : Not necessarily in number, but the <strong data-start=\"3992\" data-end=\"4013\">depth and quality<\/strong> of scrutiny will improve.<\/p>\n<p data-start=\"4041\" data-end=\"4210\"><span style=\"color: #000080;\"><strong data-start=\"4041\" data-end=\"4089\">Q3. Can refund status be checked faster now?<\/strong><\/span><\/p>\n<p data-start=\"4041\" data-end=\"4210\">Ans :\u00a0 Yes. Use the <a class=\"cursor-pointer\" target=\"_new\" rel=\"noopener\" data-start=\"4108\" data-end=\"4187\">TIN-NSDL Refund Portal<\/a> for real-time updates.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Guidelines for Compulsory Selection of Returns for Complete Scrutiny \u2013 FY 2025-26 The Central Board of Direct Taxes (CBDT) has released its Central Action Plan (CAP) for FY 2025\u201326, setting the tone for India\u2019s income tax administration. With a strong focus on litigation management, early refunds, quality scrutiny, and enhanced taxpayer services, this year\u2019s plan &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[10275],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/29443"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=29443"}],"version-history":[{"count":4,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/29443\/revisions"}],"predecessor-version":[{"id":29447,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/29443\/revisions\/29447"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=29443"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=29443"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=29443"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}