The Central Board of Direct Taxes (CBDT) has instructed assessing officers to exercise greater diligence and consistency in invoking anti-evasion provisions relating to unexplained income and assets after a draft audit report by the Comptroller and Auditor General of India flagged inconsistencies in their application that led to revenue losses for the government. These provisions-Sections 68, 69A, 69B, 69C and 69D-are used when taxpayers are unable to explain the source of money, assets, investments or expenses found during scrutiny, allowing authorities to treat unexplained cash, investments, jewellery, or spending as income if the taxpayer cannot justify where it came from. Section 68 typically covers unexplained credits in books of account, 69A deals with unexplained money or valuables found in possession, 69B relates to under-reported investments, 69C covers unexplained expenditure, and 69D deals with unexplained borrowing or repayment transactions.