Income Tax:
The CBDT has issued guidelines prescribing parameters and procedures for compulsory selection of income-tax returns for complete scrutiny during FY 2026-27. The instructions cover returns filed during FY 2025-26 and specify six categories of cases that shall mandatorily be selected for scrutiny. The guidelines have been issued under section 536(2)(c) of the Income-tax Act, 2025.
[Notification F .No.225/56/2026/IT A-II dated 16.06.2026]
