A press release issued by the Central Board of Direct Taxes (CBDT) dated 14.07.2025, recorded that the Income Tax Department had initiated a large-scale verification operation across multiple locations in the country, targeting individuals and entities who had facilitated fraudulent claims of deductions and exemptions in Income Tax Returns(‘ITRs’). If an assessee files an updated return, then they will be liable to pay additional income tax u/S. 270A (2) underreported income will be calculated by deducting the income assessed from the maximum amount not chargeable to tax. Further, there is no question of filing a revised return of income or any return of income. Further, if any penalty proceedings have been initiated the procedure to be followed is discussed in the subsequent segment.