Inside the ITR 2025: Decode, Detect & Defend with AI

MODULE – 1 The Evolution of ITR (AY 2025–26)

• Objective: Understand key updates in ITR forms, compliance rules & reporting formats.
• Overview of ITR Form Changes (ITR-1 to ITR-7)
• Capital Gain reporting: Pre vs. Post 23rd July 2024
• Schedule updates: Crypto, Mutual Fund, Foreign Assets
• Introduction to Form 10-IEA and New Regime defaulting
• Mandatory Disclosures: TDS, FD, AIS-linked validations
• Takeaway: Updated ITR = More visibility + Less scope for underreporting

Module 2: AIS Mysteries – What the Department Already Knows

Objective: Dive into the data-matching engine of the tax department.

• Components of AIS (Annual Information Statement) & TIS
• Common mismatches (e.g. interest, dividends, trading data)
• Case Examples: Mismatch scenarios & audit triggers
• How to correct AIS via Feedback Mechanism
• Tools to reconcile Form 26AS vs AIS vs Books of Account
• Takeaway: AIS isn’t just a record—it’s your audit blueprint.

Module 3: AI-Based Scrutiny & Risk Profiling

Objective: Understand how AI is being used in faceless assessments & scrutiny.

• How CPC, Insight, and Risk Engines use AI for scrutiny
• Real-time flagging: High-value transactions, underreporting, HRA misuse
• Data Analytics, Pattern Recognition & Risk Classification
• How AI-based systems decide: Notices, Reopening & Auto-Scrutiny
• Defensive Filing: Red flags to avoid & disclosures to focus on
• Takeaway: Your ITR is now being judged by algorithms. Know what to say and what not to hide.

Module 4: Decode. Detect. Defend.

Objective: Equip participants with actionable defense tactics.

• Filing ITR with AI in mind: Strategic positioning of numbers
• Smart use of disclosures to avoid scrutiny
• How to pre-empt AI objections: Hints in AIS/TIS
• Preparing documentation in advance for faceless assessments
• How to respond to automated notices & scrutiny questionnaires