The Central Board of Direct Taxes has released guidelines defining which taxpayers may face income tax scrutiny for FY 2026-27. The rules govern returns filed under the Income-tax Act, 1961. Taxpayers with high-value transactions or mismatched data are more likely to be selected. The move aims to improve compliance and target evasion efficiently.

The Central Board of Direct Taxes has released guidelines defining which taxpayers may face income tax scrutiny for FY 2026-27. The rules govern returns filed under the Income-tax Act, 1961. Taxpayers with high-value transactions or mismatched data are more likely to be selected. The move aims to improve compliance and target evasion efficiently.