Understand the six compulsory selection parameters (CS01–CS06) for complete scrutiny, the Section 143(2) notice, and the 30 June 2026 service deadline — then check where you stand.
Explained & reviewed by CA Alok Kumar — FCA, AICA, LLM (NLU Delhi), AML Specialist · Partner, S.K. Mehta & Co. (Est. 1970)
For returns filed during FY 2025-26, the notice under Section 143(2) must be served on or before 30 June 2026. Keep your e-filing account, registered email and SMS alerts under active watch.
The Central Board of Direct Taxes (CBDT) has issued guidelines for compulsory selection of income tax returns for complete scrutiny during Financial Year 2026-27 (F.No.225/56/2026/ITA-II dated 4 June 2026), in pursuance of Section 536(2)(c) of the Income-tax Act, 2025. Complete scrutiny is very different from the routine processing of a return — it is a detailed examination of income, deductions, exemptions, losses, credits and disclosures.
These guidelines matter for individuals, salaried taxpayers, businesses, professionals, companies, firms, charitable trusts, institutions and NRIs whose returns fall under specific information-based or risk-based parameters. A taxpayer selected for complete scrutiny should treat the notice seriously: proper reconciliation with Form 26AS, AIS, TIS, books of accounts, GST data, TDS statements and bank records — backed by documentary evidence — is what protects the return.
This page distils the official guideline into plain language, lets you estimate your own scrutiny probability, and explains exactly what to do next. For the detailed write-up, see the companion article: CBDT Complete Scrutiny Guidelines FY 2026-27.
Answer a few questions about your case. The tool checks your answers against the six compulsory parameters (CS01–CS06) and common risk-based (CASS) factors, then estimates your chances and gives a tailored action checklist.
This is an educational self-assessment based on the FY 2026-27 guidelines — not a substitute for professional advice.
The guideline prescribes six parameters under which a return is compulsorily selected for complete scrutiny. Here is what each covers — and the records you should keep ready.
Cases where a survey under Section 133A (other than 133A(2A)) was conducted on or after 1 April 2024. Selection is processed by the Directorate of Income Tax (Systems) on information from the investigation wing, and the 143(2) notice is served through the prescribed authority or the Assessing Officer.
Cases where a search under Section 132 was initiated, or a requisition under Section 132A was made, on or after 1 April 2024. For actions on or after 1 September 2024, the return is selected for the assessment year covered by Section 158BA(6), where applicable.
Reassessment cases where a notice under Section 148 has been issued. This covers (i) search/seizure on or after 01.04.2024 but before 01.09.2024, or survey on or after 01.04.2021; and (ii) other reassessments to be completed on or before 31 March 2027. Non-search reassessment cases may be routed to NaFAC, with the JAO uploading the underlying documents.
Registration / approval cases under 12A, 12AB, 35(1)(ii)/(iia)/(iii), 10(23C)(iv)/(v)/(vi)/(via) and similar — where registration was not granted, cancelled or withdrawn on or before 31 March 2025 and exemption is still claimed in ITR-7. Excluded where the withdrawal was reversed or set aside in appeal.
Cases where an addition was made in an earlier year on a recurring issue of law and/or fact (including transfer pricing), exceeding ₹50 lakh in the eight metro charges or ₹20 lakh in other charges — provided the earlier addition has become final, or was upheld in favour of Revenue (even if the assessee's further appeal is pending).
Cases where specific information pointing to tax evasion is provided by a law-enforcement / investigation / intelligence / regulatory agency, and the return has been furnished. A return filed only in response to a 142(1) notice based on NMS, AIS, SFT or CPC-TDS information is not automatically taken up unless it independently falls under CS06.
Not every notice means the same thing. These three terms are often confused — here is how they differ.
| Aspect | Limited Scrutiny | Complete Scrutiny | Compulsory (CS01–CS06) |
|---|---|---|---|
| Scope | One or few specific issues stated in the notice | Entire return — all heads, claims and disclosures | Complete scrutiny, mandated by guideline parameter |
| How selected | CASS — data / risk driven | CASS or manual | Rule-based on CS01–CS06; not random |
| Can it be avoided? | Largely, with accurate filing & reconciliation | Reduced with clean, well-documented returns | No — if a parameter applies, selection follows |
| Conducted by | NaFAC (faceless) | NaFAC (faceless) | NaFAC / JAO; Central & International charges as applicable |
| Notice | Section 143(2) | Section 143(2) | Section 143(2) |
The Income-tax Act, 2025 came into force on 1 April 2026. But Section 536 contains transitional provisions, so proceedings relating to tax years beginning before that date continue under the Income-tax Act, 1961, wherever applicable — which is why the guideline cites the 1961 sections.
The CBDT guideline for FY 2026-27 has itself been issued in pursuance of Section 536(2)(c) of the Income-tax Act, 2025, while the scrutiny notice continues to be served under Section 143(2) of the Income-tax Act, 1961 for these earlier tax years. For wider reference, the well-settled renumbering of related assessment provisions is set out below. You can also use the Income-tax Act 1961 ↔ 2025 Section Finder to map any section.
For returns filed during FY 2025-26, the guideline mentions 30 June 2026 as the time limit for service of notice under Section 143(2). A notice served outside the limitation window may not be valid — so this is the first thing to check.
A calm, systematic response protects the return. Work through these steps in order.
Pull the notice from the e-filing portal and verify the DIN to confirm it is genuine.
Confirm the AY, section, issue date, service date and response deadline.
Work out whether the case maps to CS01–CS06 — it shapes the entire defence.
Match the ITR with Form 26AS, AIS, TIS, bank statements, books and GST data.
File a clear, point-wise reply with a document index — relevant evidence only.
Respond via e-Proceedings and track every acknowledgement on the portal.
Avoid the common pitfalls: ignoring the portal notice, replying without reconciliation, giving explanations not backed by documents, dumping irrelevant paperwork, leaving cash deposits / loans / gifts unexplained, or missing the faceless deadline. In search, survey, reassessment, trust-registration, high-value addition or tax-evasion matters, professional representation is strongly advisable — see faceless assessment and notice response.
CS01–CS06 cases cannot be avoided once a parameter applies — but most risk-based (CASS) triggers can be managed by filing right the first time.
For accurate preparation, see ITR filing, ITR filing in Dwarka, tax audit u/s 44AB and updated returns (ITR-U).
End-to-end representation in scrutiny and reassessment proceedings before NaFAC, the JAO, and appellate forums — under a written engagement.
Triple qualification — accounting depth, legal interpretation (LLM, NLU Delhi) and AML/compliance specialisation for legally sound submissions.
Partner at S.K. Mehta & Co. (Est. 1970) — an established firm with a deep bench for assessment and litigation work.
Representation in NaFAC e-Proceedings, before AOs in Delhi-NCR, and at CIT(A) / ITAT — familiar with the procedural nuances.
Particular focus on 12A / 12AB / 10(23C) registration and exemption disputes that trigger CS04 selection.
Handling of CS01–CS03 cases involving seized material, source-of-funds and reopening grounds.
Entirely remote handling for NRIs — notice analysis, portal response and representation, without a visit to India.
Office-based in Dwarka and Rajendra Place, New Delhi — with remote representation across India and for NRIs worldwide.
Whether you have already received a Section 143(2) notice or want to understand your position before the 30 June 2026 deadline, get a clear, document-backed assessment of your case.
