2025 Filing of income tax return will be new and a tad more serious for most taxpayers. The Central Board of Direct Taxes (CBDT) has brought in new guidelines that are more transparent but also more intrusive. Whether your return is under special categories, you’re all but certain to get a notice under Section 143(2). And no, these cases won’t be settled without further approval.

Here’s what’s new and what you need to watch for this tax season.

Scrutiny Rules Get Sharper in 2025

CBDT has made it amply clear that certain income tax returns would now mandatorily face scrutiny. If your case comes under certain parameters, you will be issued a notice, and you won’t find it easy to avoid. Only the Principal Commissioner of Income Tax (PCIT) may make withdrawals. Hence if you fall into one of the red-flagged groups, plan ahead and respond accordingly.

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Who’s Being Targeted? These Tax Returns Will Face Definite Scrutiny

1. Post-Survey Returns: If your assets or property were surveyed under section 133A (except 2A) on or after April 1, 2023, your return is under scrutiny.

2. Search/Seizure Cases: If you were proceeded against under section 132/132A during April 2023 to April 2025, scrutiny is guaranteed.

3. Cancelled Registration: Prior to March 31, 2024, institutions whose registration was canceled under section 12A, 12AB, or 10(23C) will be examined.

4. Large Past Additions: Recorded more than ₹50 lakh from your earlier income in urban regions (or ₹20 lakh elsewhere) and the appeal was dismissed or not even made, wait for notice.

5. Agency Alerts: Identified by CBI, ED, or other agencies? You’re under observation.

6. Suspicious Transactions: If Risk Management System marked your transactions as risky, wait for scrutiny.

7. Reopened Assessments: If your file was reopened, that’s another definite reason for investigation.

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Where You’re in the Clear

Not all returns are under direct fire. You’re not automatically under scrutiny if:

Your return was filed after a Section 142(1) notice

It’s based on AIS, SFT, or CPC-TDS information

These cases will go through the normal CASS (Computer Assisted Scrutiny Selection) process.

Bottom Line

Be honest, have documents with you, keep absolutely away from panic. If you belong to any of the said categories, respond accordingly and in time.