CBDT-NUDGE campaign for wrong claims of deductions/exemptions by entities

The Central Board of Direct Taxes (CBDT) has issued a press release on December 13, 2025 (attached) warning taxpayers about a crackdown on intermediaries and taxpayers involved in claiming bogus deductions and exemptions in their Income Tax Returns (ITRs). The CBDT has identified a high-risk behaviour pattern, particularly concerning claims under Section 80GGC or 80G of the Income Tax Act for donations made to certain entities (like Registered Unrecognised Political Parties - RUPPs - and Trusts/Charitable Institutions).

Key Takeaways & Action Required:

  • Targeted NUDGE Campaign: A data-driven campaign is underway and SMS and Email advisories being sent by Department starting December 12, 2025.

  • Update Your ITRs: The CBDT is providing a “taxpayer friendly measure” to allow taxpayers to update their ITRs and withdraw wrong claims by filing an Updated Return (ITR-U) for current and past relevant assessment years (e.g., AY 2025-26 and prior).

  • Verify Contact Details: Ensure your correct mobile and email IDs are updated in your filings with the Department to receive official communication.

What This Means for You: If deductions have been claimed for political contributions (80GGC) or donations (80G), please review the genuineness of the claims to avoid hardships.

1 Like

Thank you and very useful update .

Further to above post and as part of NUDGE campaign, CBDT has on 19th Dec 2025 issued FAQ on Section 80G for grant makers and grant receivers on this section. Please read the Q&A to clear any uncertainty regarding 80G. Please note Section 80G is on the radar of the Department as you may have noticed from the Press Release of 13.12.2025.

CS Sharad Bhargava

FAQs_80G_Section_mentioned_(final)_to_upload.pdf (315.1 KB)