Please note that the CBDT has issued guidelines for compulsory selection of returns for complete scrutiny during the FY 2025-26. The guidelines provide the parameters and procedure for such selection of cases. Further it provides the time limit for service of notice u/s 143(2) for the returns filed in the FY 2024-25 which are selected for complete scrutiny is June 30, 2025.

Compulsory Scrutiny Guidelines FY 25-26.pdf