New Delhi: The Income Tax Department will closely examine Income Tax Returns (ITRs) in five types of cases for the assessment year 2025-26. If anything seems wrong, the department will send a notice.
The department will check details like income, tax paid, deductions claimed, investments made, and tax exemptions.
Many New Changes in ITR Filing
This year, there have been major changes in the ITR filing system, including new forms, changes in tax slabs, and new rules. Because of this, scrutiny will be tighter.

The Central Board of Direct Taxes (CBDT) made this clear in new guidelines issued on 14 June 2025.
All Details Will Be Cross-Checked
The department will closely match the information you provide in your ITR — such as your income, deductions, investments, and tax benefits.
If any of the situations listed below apply to your case, you may receive a notice by 30 June 2025.
Also, approval from the Principal Commissioner of Income Tax is needed if a case is to be kept out of scrutiny.
Note: This rule does not apply to foreign tax matters or Central Circle cases.
These 5 Types of ITRs Will Be Scrutinised
Survey Cases
If a tax survey (under Section 133A) was conducted at your place after 1 April 2023, your ITR will be checked. (Section 133A(2A) not included)
Search or Seizure Cases
If your premises were raided or documents seized between 1 April 2023 and 31 March 2025 (under Sections 132 or 132A), your return will be checked.
Claiming Exemption After Cancellation of Registration
If a trust or institution continues to claim tax exemption even after its registration was cancelled before 31 March 2024, it will be investigated.
Cases with Repeated Income Additions
If in earlier tax assessments, your income was increased by over Rs 50 lakh (metro cities) or Rs 20 lakh (other areas), and you either didn’t appeal or lost the appeal, the case will be scrutinised.
Cases Flagged by Investigating Agencies
If agencies like the CBI or ED give information about possible tax evasion, and you have filed an ITR, your case will be checked.