Credit card usage has surged due to rewards, cashback, and milestone perks. When credit card expenses seem too high, circular, or don’t match declared income, they raise red flags. Such mismatches can trigger scrutiny notices or reassessment proceedings. Tax experts warn that aggressive reward-chasing without genuine spending is becoming more of a compliance concern. Manufactured spending refers to the use of credit cards for fund rotation, including lending cards to friends to accumulate reward points, where the money is returned or cycled through payment platforms without any real spending happening.