The Income Tax department has launched a data-driven NUDGE campaign for Assessment Year 2025-26, encouraging taxpayers to voluntarily review deduction and exemption claims identified as potentially ineligible through risk analytics. Identified taxpayers are being requested through SMS and email under the “Non-intrusive Usage of Data to Guide and Enable (NUDGE)” campaign to correct such errors, in view of the due date for filing revised ITRs by the 31st of December.
The department said in a release that the outreach is advisory and reflects a trust-first approach, enabling voluntary correction, wherever required. Under the risk management framework, and through the use of advanced data analytics, cases for Assessment Year 2025-26 have been identified.
The framework includes instances where bogus donations to Registered Unrecognised Political Parties and other ineligible deductions or exemptions appear to have been claimed in the Income-tax Returns. The release stated that it has also been observed that, in some cases, either incorrect PANs or invalid PANs of donees have been quoted. Some cases also contain errors relating to the extent of deduction or exemption claimed.
The campaign leverages data analytics and technology to enable a transparent, non-intrusive, and taxpayer-centric compliance environment, with an emphasis on guidance and voluntary compliance. During 2025-26, more than 21 lakh taxpayers have already updated their ITRs for 2021-22 to 2024-25 and paid more than 2,500 crore rupees in taxes. More than 15 lakh ITRs have already been revised for the current assessment year of 2025-26.
