As part of this initiative, the tax authority has launched a targeted taxpayer-friendly
‘NUDGE’ campaign to encourage voluntary correction of incorrect income tax returns.
Fake Donation Claims Under Scanner
Investigations by the CBDT revealed that several intermediaries were operating nationwide networks
that filed income tax returns with false claims of deductions on a commission basis.
These claims largely involved donations made to Registered Unrecognised Political Parties (RUPPs)
and certain charitable trusts.
Many of these RUPPs were found to be non-operational, non-filers, and not engaged in any real political
activity. Evidence suggested that they were being misused as conduits for issuing bogus donation receipts,
routing funds, and facilitating questionable financial transactions.
Searches and Evidence Collection
Follow-up searches conducted by the Income Tax Department uncovered incriminating material pointing to
fraudulent donation claims by individuals and bogus Corporate Social Responsibility (CSR) claims by companies.
These actions form part of a larger enforcement effort to curb tax evasion and misuse of exemption provisions.
NUDGE Campaign: A Taxpayer-Friendly Approach
To avoid penal action and promote voluntary compliance, CBDT has rolled out a focused
NUDGE campaign. Under this initiative, taxpayers suspected of making incorrect claims
under Sections 80G and 80GGC of the Income Tax Act are being alerted
to review and rectify their returns.
SMS and email advisories have been sent from December 12, 2025 to affected taxpayers,
providing them an opportunity to revise their returns for the current Assessment Year 2025–26
or file updated returns for earlier years.
Strong Response From Taxpayers
According to CBDT, a large number of taxpayers have already responded positively to the alerts
by revising their income tax returns and withdrawing incorrect claims.
This reflects growing awareness and acceptance of voluntary compliance measures.
Advisory to Taxpayers
The Income Tax Department has advised taxpayers to ensure that their registered mobile numbers
and email addresses are accurate and up to date to avoid missing important communications.
