Know the five situations under CBDT's 2025 guidelines where your ITR filing will face mandatory investigation by the Income Tax Department.
Saloni Kumari | Jun 24, 2025 |
Filed Your ITR? These 5 Mistakes Will Trigger a Income Tax Scrutiny
The Income Tax Department will closely inspect ITR filing. During the inspection, every small detail, such as your income, investments, deductions, tax deductions, etc., will be examined and matched.
An instruction was also released by the Central Board of Direct Taxes (CBDT), which mentioned certain situations that can lead to a mandatory investigation of your ITR. These instructions were issued on June 14, 2025. Let us understand these situations deeply, which can result in a mandatory investigation of ITR:
If the Income Tax Department carries out a survey at the place of the taxpayer after April 1, 2023, under Section 133A (Section 2A not included), then a mandatory investigation will be conducted on the ITR. The responsibility of selecting ITR will be done by the Systems Directorate after taking permission from DGIT.
If the income tax department performed a raid or confiscated the document of the concerned taxpayer at its place between April 1, 2023, and March 31, 2025, under Section 132 or 132A, then your ITR in this situation will be mandatorily investigated.
If your income increased by over Rs. 50 lakh (metro cities) or Rs. 20 lakh (other places) in the first assessment, and you have not appealed or lost the appeal, then your ITR will be compulsorily investigated.
If an institution or trust cancelled its registration till March 31, 2024, registered under Section 12A, 12AB, 10(23C), or 35(1)(ii)/(iii), and still has claimed for exemption, then in this case too, your ITR will be compulsorily investigated.
If, in case the taxpayer has been caught in cases related to tax evasion, confirmed by the authorities such as the CBI, ED, or other related agencies, and he/she has filed an ITR. Then compulsory investigation will be conducted on these ITRs.
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