Decision logic
How the checker reaches a route
- Prioritises formal noticesA defective return, scrutiny or reassessment notice requires its own workflow.
- Checks revision firstWhile a valid revision window is open, a revised return is generally the broadest correction method.
- Separates apparent processing errorsProcessed tax-credit or CPC errors may point to rectification.
- Tests updated-return restrictionsLate additional-income cases may be screened for ITR-U, but refund-increasing changes are excluded.
- Escalates high-risk casesForeign-asset omissions and formal proceedings are flagged for professional review.