New Delhi, Dec 24: The Central Board of Direct Taxes (CBDT) has initiated a “Nudge” campaign for the 2025–26 assessment year, encouraging taxpayers to voluntarily review and correct potentially ineligible deduction claims identified through advanced data analytics.
This initiative highlights issues such as bogus donations to Registered Unrecognised Political Parties (RUPPs) and other erroneous deductions that have led to understated incomes.
Taxpayers flagged by the CBDT must submit revised income-tax returns (ITRs) by December 31, 2025, with provisions to file updated returns from January 1, 2026, though those will incur additional tax liabilities. The campaign promotes a trust-first approach, aiming for voluntary compliance and strengthening taxpayer adherence to filing regulations.
The CBDT has also noted cases involving incorrect or invalid Permanent Account Numbers (PANs) and errors in claimed deductions. As part of the campaign, advisories will be communicated via SMS and email, urging taxpayers to maintain accurate contact information with the department. Additional resources on deduction provisions are available on the CBDT’s official website.
