New Delhi, June 15 -- Income tax return (ITR) forms of charitable trusts and research institutions that have wrongfully claimed tax exemptions, as well as entities and individuals that have had repeated additions to their tax liability, will be automatically selected for scrutiny this year.

In its latest guidelines, the Central Board of Direct Taxes (CBDT) has allowed its senior field officers until 30 June to issue notices on such ITRs.

Charitable and religious trusts, as well as research institutions, claiming tax exemption under the Income Tax Act's Section 11 must register again, as per the changes in law introduced with effect from 1 April 2021 to improve compliance and to avoid roving enquiries into their affairs.

The CBDT's guid...