India's 80GGC Tax Notice Wave Explained as an 8-Stage Legal Process

India's Income Tax Department has sent mass scrutiny notices to salaried taxpayers who claimed Section 80GGC deductions for political-party donations across assessment years 2019-20 to 2022-23. The process follows a structured eight-stage cascade — from CPC processing and Assessing Officer review to appeals at CIT(A), ITAT, High Court, and Supreme Court — with strict deadlines at each transition. Missing a deadline at any stage forfeits the right to appeal at that level, making timely responses critical. Common triggers for scrutiny include donation amounts disproportionate to reported income, suspicious donor clustering, and party PANs flagged for bogus registrations. The framework applies broadly to any Chapter VI-A dispute, not just 80GGC claims.