Attention! 5 Types of ITRs That Will Get Extra Checks in AY 2025-26

Filing your Income Tax Return (ITR) this year? The Income Tax Department has announced stricter scrutiny for certain types of returns for the Assessment Year 2025-26. If your case falls into any of these categories, your ITR will be checked in detail—and you could get a notice if anything is amiss.

This year brings major changes to the ITR filing process. There are new forms, updated tax slabs, and revised rules. Because of these updates, the department will cross-verify every detail you provide, including your income, deductions, investments, and exemptions.

5 Types of ITRs That Will Face Mandatory Scrutiny

Here are the five situations where your ITR will be thoroughly checked:

• Survey Cases
  
  • If a tax survey was conducted at your premises after April 1, 2023, your return will be automatically scrutinized.
    
• Search or Seizure Cases
  
  • If there was a raid or document seizure at your place between April 1, 2023, and March 31, 2025, your ITR will be examined in detail.
    
• Claiming Exemption After Registration Cancellation
  
  • If a trust or institution claims tax exemption after its registration was cancelled before March 31, 2024, the return will be investigated.
    
• Cases with Repeated Income Additions
  
  • If your income was increased by more than ₹50 lakh (metro cities) or ₹20 lakh (other areas) in earlier assessments, and you didn’t appeal or lost the appeal, your ITR will be scrutinized again.
    
• Cases Flagged by Investigating Agencies
  
  • If agencies like the CBI or ED have provided information about possible tax evasion and you have filed an ITR, your case will be checked.

How to Avoid Trouble

• Double-check all your income, deductions, and exemptions before filing.
  
• Keep all documents and proofs handy.
  
• File your return well before the deadline.
  

By staying alert and filing your ITR accurately, you can avoid unwanted notices and ensure a smooth tax season.