New rules released by the Central Board of Direct Taxes (CBDT) on June 14, 2025, will have an impact on how your income tax return (ITR) is examined for the next assessment year (AY 2026–27), or the return submitted for income received in FY 2025–26.
In some circumstances, these new regulations require examination, or investigation. This implies that even if you file your ITR correctly, it can be automatically chosen for review in these particular circumstances.
5 Key Cases Where ITR Will Be Mandatorily Investigated
Mismatch in Reported Income & TDS/Other Reports
If your declared income doesn’t match what's reported by employers, banks, or third parties (like through TDS, Form 26AS, or AIS), your return may be flagged.