Join Us at the AMExpo: Visit Stall No. G7 by SwaNirmit Technologies

 

AmExpo 2026

Welcome to AMExpo 2026

We are excited to announce that Swanirmit Technologies will be participating in the AMExpo, taking place on January 8, 9, 10, and 11, 2026. This is a premier event dedicated to showcasing innovative technologies and solutions within the industry. Our stall, number G7, will feature cutting-edge products and services that reflect our commitment to excellence and innovation.

What to Expect at Our Stall G7

At Stall G7, attendees can look forward to engaging demonstrations of easy smart shop software product, informative presentations, and the opportunity to meet our expert team. We invite you to explore our latest technological advancements and see firsthand how they can benefit your business. Our knowledgeable staff will be available to answer your questions and provide insights tailored to your needs.

Register to Visit Us

To make the most of your experience at AMExpo 2026, be sure to register ahead of time. Clicking on the link below will allow you to secure your spot and receive all necessary event information. Join us at Stall No. G7 and discover the transformative potential of SwaNirmit Technologies.

 

Click Here Visitor Registration Link 

 

 

Income Tax Department Alerted 21 Lakh Taxpayers – Did You Receive the SMS? Take Action Immediately

Income Tax Alert: CBDT Launches NUDGE Campaign Against Incorrect Deductions & Exemptions (AY 2025-26)

Government of India | Ministry of Finance | Central Board of Direct Taxes
Press Release | 23 December 2025

The Central Board of Direct Taxes (CBDT) has released a significant advisory calling upon taxpayers to review their Income Tax Returns (ITRs) for Assessment Year 2025-26 and voluntarily rectify any incorrect claims of deductions or exemptions.

This action is part of the Government’s “NUDGE” Campaign (Non-intrusive Usage of Data to Guide and Enable), which focuses on encouraging voluntary tax compliance by using data analytics—without resorting to coercive or intrusive measures.

What Prompted This Action by CBDT?

Using advanced data analytics and risk management tools, the CBDT has detected several instances where taxpayers have made incorrect claims in their Income Tax Returns. These include cases where taxpayers have:

  • Claimed deductions or exemptions that are not legally admissible

  • Reported bogus or questionable donations, particularly to:

    • Registered Unrecognised Political Parties (RUPPs)

  • Quoted incorrect or invalid PAN details of donation recipients

  • Claimed deductions in excess of prescribed limits

  • Incorrectly disclosed exempt income amounts in their ITRs

Such inaccuracies lead to under-reporting of taxable income, making these returns prone to scrutiny.

📩 How Are Taxpayers Being Notified?

Taxpayers identified through this exercise are being informed through:

  • SMS

  • Email

These messages advise taxpayers to:

  • Review their already-filed ITRs

  • Voluntarily correct any errors, if found

⚠️ Important Clarification

This communication is not a statutory notice under the Income Tax Act.
It is an early compliance alert, giving taxpayers a chance to self-correct.

⏰ Deadline to Take Corrective Action

👉 31 December 2025

Before this date, taxpayers may:

  • File a Revised Return, or

  • Submit an Updated Return, wherever permitted

Timely correction can help avoid:

  • Further verification or scrutiny

  • Formal notices

  • Penalties or additional proceedings

📊 CBDT Data Shows Strong Voluntary Compliance

The CBDT has highlighted encouraging results from this approach:

  • Over 21 lakh taxpayers have already:

    • Updated their returns for AYs 2021-22 to 2024-25

    • Paid more than ₹2,500 crore in additional taxes

  • For AY 2025-26 alone, more than 15 lakh revised returns have been filed

These figures demonstrate that voluntary compliance is more effective than coercive enforcement.

✅ What Should Taxpayers Do Now?

Step-by-Step Guidance:

  1. Review your ITR carefully, especially:

    • Chapter VI-A deductions (Sections 80C, 80G, etc.)

    • Exempt income disclosures

  2. Verify supporting documents, such as:

    • Donation receipts

    • PAN details of donees

    • Eligibility criteria for exemptions

  3. If any discrepancy is found:

    • File a Revised or Updated Return

  4. If all claims are accurate and genuine:

    • No further action is required

❌ Who Does Not Need to Worry?

The CBDT has clearly assured that:

Taxpayers who have correctly claimed legitimate deductions and exemptions need not take any action.

Honest taxpayers remain fully safeguarded under this initiative.

📅 What Happens If This Opportunity Is Ignored?

  • Taxpayers may still file an Updated Return from 1 January 2026

  • However:

    • Additional tax liability will arise

    • The risk of future inquiries or assessments increases

🧠 Key Takeaway

The NUDGE Campaign reflects the government’s:

  • Trust-based, taxpayer-friendly approach

  • Emphasis on voluntary compliance

  • Strategic use of technology and data, instead of harassment

Senior Citizens Get Special Tax Advantages in 2026

Senior Citizens in India: Comprehensive Tax & Financial Benefits Guide 2026

The Government of India acknowledges the lifelong contribution of senior citizens and, in return, extends a broad set of tax concessions, exemptions, compliance relaxations, banking advantages, and lifestyle-related benefits to ensure financial stability and dignity during retirement.

This detailed guide explains 30+ benefits and features available to senior and super senior citizens in India for FY 2025–26 / AY 2026–27.

1. Definition of Senior Citizen Under Income Tax Law

As per the Income Tax Act:

  • Senior Citizen: Resident individual aged 60 years or more but below 80 years

  • Super Senior Citizen: Resident individual aged 80 years or above

  • Specified Senior Citizen (Section 194P): Resident aged 75 years or above, earning only pension and interest from the same bank, and eligible for exemption from filing ITR

2. Income Tax Slabs – New Tax Regime (FY 2025–26)

The New Tax Regime, which is now the default option, applies equally to all taxpayers, including senior citizens:

Total Income Tax Rate
Up to ₹4,00,000 Nil
₹4,00,001 – ₹8,00,000 5%
₹8,00,001 – ₹12,00,000 10%
₹12,00,001 – ₹16,00,000 15%
₹16,00,001 – ₹20,00,000 20%
₹20,00,001 – ₹24,00,000 25%
Above ₹24,00,000 30%

Taxpayers may still opt for the old tax regime if it offers better savings.

3. Zero Tax on Income Up to ₹12.75 Lakh – Major Relief

Under the New Regime:

  • Standard deduction on salary/pension: ₹75,000

  • Taxable income up to ₹12,00,000

  • Section 87A rebate applicable

As a result, a senior citizen earning up to ₹12.75 lakh from pension/salary pays zero income tax, making the new regime highly beneficial for retirees.

4. Higher Basic Exemption Under Old Tax Regime

Those opting for the old regime enjoy enhanced exemption limits:

Category Exemption Limit
General taxpayer ₹2,50,000
Senior Citizen (60–79 years) ₹3,00,000
Super Senior Citizen (80+ years) ₹5,00,000

5. Section 80TTB – Deduction on Interest Income

Senior citizens can claim a deduction up to ₹50,000 on interest earned from:

  • Savings bank accounts

  • Fixed & recurring deposits

  • Post office schemes

  • Co-operative bank deposits

This benefit is exclusive to senior citizens and replaces Section 80TTA.

6. Section 80D – Health Insurance & Medical Expenses

To reduce healthcare costs, senior citizens are eligible for:

  • ₹50,000 deduction for health insurance premium

  • Medical expenses allowed if insurance is not taken

  • Additional deduction for premiums paid for dependent parents

7. Section 80DDB – Deduction for Specified Diseases

For treatment of serious ailments such as cancer, kidney failure, Parkinson’s disease, etc., senior citizens can claim:

  • Deduction up to ₹1,00,000, subject to conditions and certification

8. No Advance Tax Liability (Section 207)

Senior citizens are not required to pay advance tax if:

  • They do not have business income, and

  • Their income consists only of pension and interest

This also protects them from interest under Sections 234B and 234C.

9. Relaxations in ITR Filing

Offline ITR Filing

Super senior citizens may file paper returns (ITR-1 or ITR-4) instead of mandatory e-filing.

Section 194P – ITR Filing Exemption

Eligible residents aged 75+ earning only pension and bank interest are not required to file ITR, as the bank computes and deducts tax.

10. TDS Benefits & Form 15H

  • Form 15H can be submitted to avoid TDS if total tax liability is nil

  • TDS threshold on interest income increased to ₹1,00,000 per year

  • No TDS on bank/post office interest up to this limit

11. Enhanced Family Pension Exemption

Under the new regime:

  • Exemption increased to ₹25,000 per year

  • Allowed as lower of one-third of pension or ₹25,000

12. LTCG Benefits on Equity Investments

Senior citizens enjoy:

  • Basic exemption adjustment up to ₹4,00,000

  • Additional ₹1,50,000 LTCG exemption

  • Effectively, LTCG up to ₹1.5 lakh can be tax-free

13. Reverse Mortgage – Capital Gains Exemption

Amounts received through reverse mortgage of a residential property:

  • Are not treated as transfer

  • Hence, no capital gains tax applies

14. Higher Interest Rates on Senior Citizen FDs

Banks generally offer:

  • Additional 0.50% interest for senior citizens

  • Up to 0.75% extra for super senior citizens

15. Senior Citizen Savings Scheme (SCSS)

Key features:

  • Eligibility: Age 60+

  • Maximum investment: ₹30 lakh

  • Quarterly interest payout (rate as notified)

  • Eligible for Section 80C deduction

  • Backed by Government of India

16. Other Social, Banking & Lifestyle Benefits

Senior citizens also enjoy several non-tax advantages, including:

  • Railway & state transport concessions

  • Airline fare discounts

  • Healthcare priority & hospital rebates

  • Enhanced Ayushman Bharat coverage

  • Doorstep banking services (age 70+)

  • Property tax & stamp duty rebates (state-wise)

  • Telecom concessions

  • State-sponsored old-age pension schemes

Conclusion

For FY 2026, senior citizens in India benefit from a strong combination of:

✔ Lower tax burden
✔ Simplified compliance
✔ Higher exemptions and deductions
✔ Secure investment options
✔ Banking and lifestyle privileges

These measures collectively aim to ensure financial independence, stability, and improved quality of life after retirement.

New Banking and Cash Transaction Rules from 2026

🇮🇳 Introduction – Why Banking Transactions Deserve More Attention Today

In a rapidly digitising India, almost every financial move—personal or professional—passes through the banking system. Whether it’s UPI collections, cash deposits, fixed deposits, or GST-related receipts, banks today function not just as facilitators but also as statutory reporting entities.

A common misconception among taxpayers is that only very large or suspicious transactions attract scrutiny from the Income Tax Department.
However, this assumption is incorrect.

Even regular, everyday transactions—if misunderstood, misclassified, or improperly reported—can:

  • Get reported under Specified Financial Transactions (SFT)

  • Reflect in AIS / Form 26AS

  • Trigger income-tax notices

  • Result in bank account restrictions

  • Create GST registration or compliance complications

The purpose of this article/video is not to alarm, but to educate and empower.

In this guide, we clearly explain:

  • Banking transaction limits applicable for 2026

  • Transactions that are most likely to attract scrutiny

  • Rules related to cash, UPI, fixed deposits, and withdrawals

  • How bank activity links with Income Tax and GST

  • Practical steps to remain compliant and notice-free

If you carefully apply the compliance tips shared towards the end, you can manage your finances legally, confidently, and without unnecessary tax anxiety.

1️⃣ Banking Transaction Modes & Applicable Limits

🟦 UPI (Unified Payments Interface)

UPI remains India’s most popular digital payment method.

  • Standard daily limit: ₹1,00,000 per user

  • Per-transaction limit: Generally ₹1 lakh (varies by bank)

  • Higher limits: Up to ₹5 lakh per day for specific categories such as education, healthcare, government payments, and capital market transactions (effective 15 September 2025)

💡 Banks may impose lower internal limits—always verify with your bank.

🟦 IMPS (Immediate Payment Service)

  • Usually capped at ₹5 lakh per day per account

  • Available 24×7, making it suitable for urgent, higher-value transfers (subject to bank limits)

🟦 NEFT (National Electronic Funds Transfer)

  • Minimum: ₹1

  • No statutory maximum limit

  • Banks may set daily caps

  • Suitable for large-value transfers without UPI/IMPS restrictions

🟦 RTGS (Real-Time Gross Settlement)

  • Minimum transaction value: ₹2 lakh

  • No upper limit prescribed

  • Best for very high-value, time-sensitive transfers

2️⃣ Cash Transactions & Deposit Rules

🔸 Cash Deposit Reporting (SFT)

Banks and financial institutions are required to report:

  • ₹10 lakh or more cash deposits in a savings account in a financial year

  • ₹50 lakh or more cash deposits in a current account

  • ₹10 lakh or more in fixed deposits during a financial year

👉 This does not mean tax is levied automatically, but the transaction is reported and may be examined.

🔸 Cash Receipt Restrictions – Section 269ST

  • Receiving ₹2 lakh or more in cash from a single person:

    • In one day, or

    • In a single transaction, or

    • For one occasion/event
      is prohibited.

💡 Penalty can be equal to the cash amount received.

🔸 Cash Loans & Repayments – Sections 269SS & 269T

  • Acceptance or repayment of loans/deposits in cash above ₹20,000 is not allowed.

  • Penalty equals the amount involved.

3️⃣ TDS on Cash Withdrawals – Section 194N

This provision discourages excessive cash usage and promotes transparency.

🧾 TDS Applicability on Cash Withdrawals

ITR Filing Status Withdrawal Limit TDS Rate
ITR filed for last 3 AYs Above ₹1 crore 2%
ITR not filed for last 3 AYs Above ₹20 lakh 2% up to ₹1 crore, 5% thereafter

📌 Limits apply per bank, calculated cumulatively for the financial year.

4️⃣ Specified Financial Transactions (SFT)

Banks report high-value transactions such as:

  • Cash deposits crossing prescribed limits

  • Large or unusual digital inflows/outflows

These details appear in AIS and Form 26AS and must align with your ITR disclosures.

5️⃣ GST Linkage With Bank Accounts

🟡 GST Registration Threshold

  • Goods: ₹40 lakh

  • Services: ₹20 lakh

If bank receipts exceed these limits, GST registration becomes mandatory.

⚠️ Non-linking of bank account on GST portal within 30 days may lead to GST suspension.

6️⃣ Mandatory Disclosures in ITR & GST

📌 Income Tax Return

  • All bank accounts must be disclosed

  • Unexplained SFT entries can trigger notices

📌 GST Portal

  • Primary bank account linking is compulsory

  • Non-compliance can result in registration suspension

7️⃣ Business Cash Payment Restriction – Section 40A(3)

  • Cash expenses exceeding ₹10,000 per person per day are not deductible

  • Encourages digital payments and proper documentation

8️⃣ Practical Tips to Stay Notice-Free

✅ Maintain separate accounts for business and personal use
✅ Reconcile UPI inflows with business records
✅ Avoid unnecessary cash transactions
✅ File ITR regularly to benefit from higher withdrawal thresholds
✅ Maintain documentation for all large-value transactions

🧠 Key Takeaways

  • Know your banking limits and comply with them

  • Large cash dealings attract reporting and penalties

  • Regular ITR filing provides tangible compliance benefits

  • GST-bank linkage is critical for business continuity

  • Proper record-keeping is your best defence against notices

New Regulations for TDS Return Rectification Applicable from 01-04-2026

TDS / TCS Correction Statements: Time Limit Cut Down to 2 Years (Effective 01 April 2026)

🔔 What’s the Latest Change?

The Income Tax Department has introduced a major compliance reform by reducing the time limit for filing TDS and TCS correction statements to just 2 years, applicable from 1 April 2026.

Until now, deductors had the flexibility to revise old TDS/TCS returns even after many years. This long-standing practice will no longer be permitted.

⏳ Key Change Explained: Old Rule vs New Rule

🔙 Earlier Position (Before 01.04.2026)

  • No strict statutory deadline for filing correction statements

  • Corrections were practically allowed up to 7 years or more

  • Deductors commonly rectified:

    • Incorrect PAN details

    • Challan mapping errors

    • Short or excess deduction

    • Late reporting issues

  • Corrections were accepted even after several years

🔜 New Rule (From 01.04.2026)

  • ⛔ Correction statements allowed only within 2 years

  • The 2-year period will be calculated from:

    • End of the relevant financial year

  • ❌ No correction will be permitted beyond this period

  • This is a strict and absolute deadline, not extendable in any case

📅 Last Opportunity for Old TDS/TCS Periods

Correction statements for the following quarters will be allowed only up to 31 March 2026:

  • Q4 of FY 2018–19

  • Q1 to Q4 of FY 2019–20 to FY 2022–23

  • Q1 to Q3 of FY 2023–24

⚠️ From 1 April 2026 onwards, the TRACES portal will permanently block corrections for these periods.

❌ Impact of Missing the 2-Year Deadline

Failure to file corrections within the prescribed time may result in:

  • ❌ Permanent denial of correction facility

  • ❌ Loss of TDS/TCS credit for deductees in Form 26AS / AIS

  • ❌ Disputes with employees, vendors, or contractors

  • ❌ Penalties ranging from ₹10,000 to ₹1,00,000

  • ❌ Higher compliance and audit risks

  • ❌ Interest liability and possible disallowance of expenses

✅ Reason Behind This Amendment

The department aims to promote:

  • Timely reconciliation of data

  • Faster and accurate credit to deductees

  • Reduced backlog of old corrections

  • Lower litigation and disputes

  • A shift towards real-time, technology-driven compliance

This change reflects a move towards strict timelines and disciplined reporting.

🧾 Best Practices Suggested by the Department

  • Regularly use TRACES utilities and validation tools

  • Track defaults and mismatches frequently

  • File correction statements immediately upon detecting errors

  • Train staff on the revised timelines

  • Adopt a preventive compliance approach

📌 Action Checklist for Deductors & Tax Professionals

✔ Review all pending TDS/TCS correction requirements
✔ Resolve old mismatches before 31 March 2026
✔ Strengthen internal review and control systems
✔ Inform clients and staff about the 2-year non-negotiable limit

Job Opening
Java Angular Fullstack Developer Internship Now Open!

🚀 Java Angular Fullstack Developer Internship Now Open!

Are you a passionate student eager to dive into the world of fullstack development? We’ve got exciting news for you! Our Java Angular Fullstack Developer Internship program is officially open, starting 1st January 2026.

💡 Why This Internship?

This is more than just an internship — it’s a launchpad for your career in modern web development. You’ll gain hands-on experience building scalable backend systems with Java and crafting dynamic, responsive user interfaces using Angular.

👩‍💻 Who Should Apply?

  • Students pursuing Computer Science, IT, or related fields
  • Those with a basic understanding of Java, HTML/CSS, and JavaScript
  • Eager learners who want to work on real-world projects and collaborate with experienced mentors

📚 What You’ll Learn

  • Fullstack architecture and integration
  • RESTful APIs and backend logic with Java
  • Angular components, routing, and state management
  • Version control with Visual SVN and collaborative workflows

📅 Internship Start Date: 1st Jan 2026

Spots are limited, and the opportunity is priceless. Whether you’re looking to build your portfolio, sharpen your skills, or explore fullstack development, this internship is your gateway.

Contact Us :

Send Your Updated Resume to : hradmin@swanirmit.com

Contact No : + 91 81 8000 9888

 

Angular Frontend
Exciting Internship Opportunity for Angular Front-End Developers

Exciting Internship Opportunity for Angular Front-End Developers

Join Our Team as an Angular Front-End Developer Intern!

Are you ready to dive into the world of web development? We are thrilled to announce an internship opening for aspiring Angular Front-End Developers! This is an unmissable opportunity for anyone looking to hone their skills and gain practical experience in a dynamic tech environment.

What We Look For in Candidates

We’re searching for enthusiastic individuals who have a passion for front-end technologies, particularly Angular. Ideal candidates should have a foundational understanding of JavaScript, HTML, and CSS. If you’re eager to learn, collaborate, and grow, we want to hear from you!

Why Intern with Us?

Interning with our team provides a unique platform to work on real-world projects, receive hands-on mentorship from industry experts, and enhance your Angular skills. You’ll get the chance to engage in meaningful work while developing your professional network. Plus, it’s a perfect stepping stone for future career opportunities in tech!

Don’t miss this chance to advance your career as an Angular Front-End Developer. Apply now to join our team, and get ready to embark on an exciting journey!

Contact Us 

Send Your Updated Resume to : hradmin@swanirmit.com

Contact No : +91 81 8000 9888

Exciting Java Backend Internship Openings for Students!
Exciting Java Backend Internship Openings for Students!

Join Our Dynamic Team

Are you a student eager to kickstart your career in technology? We are thrilled to announce our Java backend internship opening! This is a fantastic opportunity for individuals who are passionate about coding and eager to learn in a professional environment.

What You’ll Experience

As a Java backend intern, you will dive into real-world projects, gaining hands-on experience in software development. You’ll be integrating with our talented development team, working on backend functionalities in Java, and contributing to the creation of scalable applications. We believe in fostering talent, and you will have the chance to learn best practices and techniques from experienced developers.

Who We’re Looking For

We are looking for students who have a strong foundation in Java programming and a keen interest in backend development. If you are motivated, detail-oriented, and eager to learn, this internship could be the perfect fit for you! Being a team player will be crucial as you collaborate with others to bring innovative solutions to life.

Don’t miss out on this incredible chance to enhance your skills and gain valuable experience within 8 months. Apply now and take your first step towards a promising career in tech!

Contact Us 

Send Your Updated Resume to : hradmin@swanirmit.com

Contact No : +91 81 8000 9888

 

GSTN issues comprehensive FAQ compilation on GSTR-9/9C for FY 2024-25

What’s New?

GSTN has issued a Consolidated set of FAQs for GSTR-9 and GSTR-9C for FY 2024-25 to assist taxpayers in accurately filing their Annual Return and Reconciliation Statement.

This consolidated document brings together FAQs earlier released on:

  • 16 October 2025

  • 4 December 2025

To simplify compliance, GSTN has now made all clarifications available in one single document on the GST portal.

👉 Download the Consolidated FAQs here
👉 Click here to enroll in the Practical GSTR-9/9C Course

📌 Objective of the Consolidated FAQs

The consolidated FAQs are intended to:

  • Address frequently asked questions and common errors in GSTR-9 and GSTR-9C filing

  • Offer clear guidance on reporting turnover, tax liability, ITC, amendments, and reversals

  • Minimise filing mistakes that could result in notices, mismatches, or departmental scrutiny

Bogus Claims पर CBDT की बड़ी पहल | करदाताओं को भेजे गए SMS-Email नोटिस

CBDT Flags Surge in Fake Deduction Claims: What Taxpayers Must Know

1. Context of the CBDT Press Release

The Income Tax Department has recently detected a sharp rise in incorrect and fraudulent claims of deductions and exemptions being reported in Income-tax Returns (ITRs). Investigations suggest that many of these claims were routed through intermediaries and agents operating nationwide on a commission-driven model.

In response, the Central Board of Direct Taxes (CBDT) has issued a firm advisory, cautioning taxpayers against such practices and urging them to voluntarily rectify incorrect claims.

2. Meaning of Bogus Deduction Claims

Bogus deduction claims are deductions or exemptions wrongly availed without actual eligibility, solely to reduce tax liability.

As per the CBDT, the most common areas of misuse include:

  • Donations made to Registered Unrecognised Political Parties (RUPPs)
  • Contributions shown to certain charitable institutions or trusts
  • Claims lacking genuine receipts or documentary evidence
  • Deductions backed by fabricated or altered documents

In several instances, intermediaries lured taxpayers with promises of inflated refunds in return for commissions.

3. Patterns and Methods Identified by the Department

Through investigation and data analysis, the Department uncovered that:

  • Several RUPPs were either inactive or completely non-operational
  • Many entities existed only on paper, with fake or unverifiable addresses
  • Funds were moved through dummy or layered bank accounts
  • Donation receipts were issued without any real charitable or political work
  • These entries were later used by individuals and companies to suppress taxable income

Search and survey operations have already been conducted, and substantial incriminating evidence has been seized.

4. Deployment of Data Analytics and AI

The CBDT has upgraded its compliance framework using technology-led tools.

Key developments include:

  • Use of advanced data analytics and AI-based risk assessment
  • Cross-verification of data from:
    • Income-tax returns
    • Donation disclosures
    • Bank transaction records
    • Registration details of recipient entities
  • Identification of high-risk behavioural trends among taxpayers

As a result, both genuine mistakes and deliberate misreporting are now easier to detect.

5. Provisions Under Scrutiny

The press release highlights close monitoring of deductions claimed under Section 80G of the Income-tax Act, 1961, which allows tax benefits for donations to approved institutions.

Other donation-related deduction provisions may also be examined if irregularities are noticed.

6. SMS and Email Alerts to Taxpayers

As part of a taxpayer-centric initiative, CBDT has rolled out a Targeted NUDGE Campaign.

Under this campaign:

  • Taxpayers suspected of claiming incorrect deductions are receiving
    • SMS notifications
    • Email advisories
  • These alerts are being sent from 12 December 2025 onwards
  • Messages are delivered to registered mobile numbers and email addresses

The intent is corrective—not punitive—at this stage.

7. Chance to Rectify Through Revised or Updated Returns

CBDT has clarified that:

  • Many taxpayers have already revised their returns for AY 2025–26
  • Others have opted to file Updated Returns for earlier assessment years

Taxpayers are being encouraged to:

  • Withdraw incorrect deduction claims
  • Pay due tax along with applicable interest
  • Avoid penalties and prosecution

This reflects the government’s philosophy of “trust first, enforce later.”

8. Risks of Ignoring the Advisory

Failure to act on the advisory may lead to:

  • Selection of cases for scrutiny assessments
  • Levy of penalties for under-reporting or misreporting income
  • Initiation of prosecution in serious or repeat cases
  • Action against intermediaries facilitating fraudulent claims

Ignoring the warning can therefore result in severe financial and legal consequences.

9. Immediate Steps for Taxpayers

Taxpayers should promptly:

  • Re-examine their ITRs, especially donation-related deductions
  • Verify the legitimacy of donee organisations, including approval status
  • Ensure possession of valid and authentic receipts
  • File a Revised or Updated Return if any error is discovered
  • Update correct contact details on the Income Tax Portal
  • Steer clear of agents offering “guaranteed refunds”

10. Final Message

The CBDT’s advisory serves both as a warning and an opportunity.

Only claim deductions you are genuinely eligible for.
Temporary gains through fake refunds can invite long-term legal trouble.

With technology-driven monitoring now firmly in place, tax evasion through bogus deductions is no longer hidden or risk-free.