Directorate of Income Tax (Systems) has disseminated high-risk cases for AY 2019-20, 2020-21, and 2021-22 under the Risk Management Strategy (Cycle-5). These cases, identified through verification reports on the Insight Portal, include three types: (1) Suspected Benami Transactions, assigned to PDsIT(Inv.) for action under the PBPT Act, 1988; (2) Undisclosed Foreign Assets/Income, assigned to PDsIT(Inv.) for action under the BMA 2015; and (3) TDS Compliance Issues, assigned to respective CCIT (TDS) based on transaction value. Officers can access case details via the Insight Portal’s Verification Module and perform activities such as initiating proceedings, reassigning cases, or marking them as requiring no further action. The Taxpayer Profile View also provides underlying case details. Technical support is available through the helpdesk.
Insight Instruction No-84
For Departmental Users Only
DIRECTORATE OF INCOME TAX (SYSTEMS)
ARA Centre, Ground Floor, E-2, Jhandewalan Extension,
New Delhi-110055
F.No. DGIT(S)-ADG(S)-2/Benami-FA-TDS Cases/583/2024-25/1103
Date: 03.03.2025
To,
All Principal Chief Commissioner(s) of Income-tax/ CCsIT
All Principal Director General(s) of Income-tax/ DGsIT
All Principal Commissioner(s) of Income-tax/ CsIT/ CsIT (Admin & TDS)/CsIT(TDS)
All Principal Director(s) of Income-tax / DsIT
Madam/Sir,
Sub: Dissemination of Cases on the ‘Verification’ module of Insight portal for Assessment, Investigation and TDS wings as per the Risk Management Strategy of the Board-reg.
Kind reference is invited to above subject.
2. The Board-approved Risk Management Strategy (Cycle-5) has been executed for the identification of potential cases for action u/s. 148/148A of the Income Tax Act, 1961.
3. In this regard, cases pertaining to AY 2019-20, 2020-21 and 2021-22 were identified on the basis of risk assessment of verification reports uploaded on the Insight Portal.
4. In this connection, following type of cases have been disseminated to field:
4.1 Suspected Benami Transaction cases to PDsIT(Inv.):
These cases with risk type Suspected Benami Transaction cases have been disseminated on ‘Verification’ module of Insight portal. Navigation path for accessing these cases is Insight Portal >> Verification Module >> Verification stage >> Suspected Benami Transaction cases (Under verification). These cases have been assigned to PDsIT (Inv.) for further assignment to BPU for taking action under PBPT Act, 1988.
4.2 Undisclosed Foreign Assets/Income Issue cases to PDsIT(Inv):
These cases with risk type High Risk Foreign Asset/Income Information have been disseminated on ‘Verification’ module of Insight portal, Navigation path for accessing these cases is Insight Portal >> Verification Module >> Verification stage >> High Risk Foreign Asset/Income Information (Under verification). These cases have been assigned to respective PDsIT (Inv) for further assignment and action under BMA 2015.
4.3 TDS Compliance Issue cases to TDS wing
Certain high-risk TDS compliance issue-based cases have been disseminated to respective CCIT (TDS) having jurisdiction over the TAN of PAN with the largest transaction value for verification on ‘Verification’ module of the Insight Portal. Navigation path for accessing these cases is Insight Portal >> Verification Module >> ‘Verification’ (Taxpayer)>> Select Case Type as TDS Compliance Issue >> Click on ‘Under Verification’ (count).
5. Underlying Information related to these cases has been made visible in Profile Views of the Insight Portal. Navigation path for accessing the underlying information is Insight Portal >> Taxpayer Profile View >> Taxpayer Annual Summary (TAS) >> Information >> Uploads.
6. In case of technical difficulty, users may contact:
(i) Helpdesk number-1800-103-4216 ог
(ii) Write to helpdesk@insight.gov.in
Yours faithfully,
(Nikhil Varma)
Addl. Director General (Systems)-2
Copy to:
1. PPS to the Chairman, Member (S&FS), Member (TPS&Rev.), Member(L), Member (A&J), Member (Adm.) & Member (lT), CBDT; DGIT(Systems), Delhi and DGIT(Systems), Bengaluru for information.
2. Nodal officer of ITBA, Insight i-Library and irsofficersonline website.
(Nikhil Varma)
Addl. Director General (Systems)-2
Annexure to Insight Instruction No-84
Suspected Benami Transaction cases
For Departmental Users Only
Suspected Benami Transaction Cases
1. View Case details on Insight Portal
The steps to view case details in Insight Portal are as following:
Step 1 : Login to Insight Portal (www.insight.gov.in).
Step 2 : Click on verification (Available on left panel).
Step 3 : Click on Verification stage.
Figure 1 Verification Stage
Step 4 : Click on count of cases shown under ‘Under Verification’ column for ‘Suspected Benami Transaction’.
Figure 2 Case Summary
Step 5 : Click on ‘View Details’ against a case-on-case list screen to view case detail screen.
Figure 3 Case List
2. Case Detail View
The Case Detail page will be visible to the user having details of Verification Issue. The Case level activities available in the case will be visible to user by clicking on “Select Activity” option.
3. Performing Case Level Activity- No Action Required
This activity can be performed if after conducting suitable investigation in the case, if the user is having view that no action is required to be undertaken in the case.
User need to enter appropriate remarks and attach document in support of his findings to complete the activity.
Figure 6 Case Level Activity- No Action Required
4. Performing Case Level Activity- Reassign Case
To reassign the case in hierarchy, “Reassign Case” activity can be performed by the user. User will be able to add the Remarks and supporting documents if any and select appropriate user from drop down “Reporting officer and sub ordinates”.
The case will be reassigned to the person selected for reassignment.
Figure 7 Case Level Activity- Reassign Case
5. View History of Activity performed in the case
The history of activities performed in the case will be visible to user under “Activities Tab” visible at Case Detail Page.
Figure 8 Activities Tab has history of activities performed in the case.
The Activity ID will be hyperlink which will enable read only view of complete details of the activity along with documents attached in the activity.
Annexure to Insight Instruction No-84
Undisclosed Foreign Assets/Income Issue cases
For Departmental Users Only
Undisclosed Foreign Assets/Income Issue Cases
1. View Case details at Insight Portal
After successful login to Insight Portal. User need to select Verification Tab from left side bar and navigate to “Verification” under Taxpayer Verification to navigate to Case Summary view.
Figure 1 Select Verification Option under Taxpayer Verification
2. Case Summary View
Case summary view will display Financial Year wise Case Types assigned to the user. User needs to select Count displayed against “High Risk Foreign Asset Income Information” cases to navigate to Case List view.
Figure 2 Select High Risk Foreign Asset Income Information Cases under Case Summary view
3. Case List View
Under Case List view, the list of cases assigned to the user will be visible. Users need to select “View Detail” hyperlink against particular case to navigate to Details of the Case.
Figure 3 View Details of Case under Case List view
4. Case Detail View
The Case Detail page will be visible to the user having details of Verification Issue. The Case level activities available in the case will be visible to user by clicking on “Select Activity” option.
Figure 4 View Details of Case under Case Detail View
5. Performing Case Level Activities
5.1 No Action Required
This activity can be performed if after conducting suitable investigation in the case, if the user is having view that no action is required to be undertaken in the case.
User need to enter appropriate remarks and attach document in support of his findings to complete the activity.
Figure 5 Case Level Activity- No Action Required
5.2 Reassign Case
To reassign the case in hierarchy, “Reassign Case” activity can be performed by the user. User will be able to add the Remarks and supporting documents if any and select appropriate user from drop down “Reporting officer and sub ordinates”.
The case will be reassigned to the person selected for reassignment.
Figure 6 Case Level Activity- Reassign Case
6. View History of Activity performed in the case
The history of activities performed in the case will be visible to user under “Activities Tab” visible at Case Detail Page.
Figure 7 View Activity History
TDS Compliance Issue Cases
1. View Case details at Insight Portal
After successful login to Insight Portal. User need to select Verification Tab from left side bar and navigate to “Verification” under Taxpayer Verification to navigate to Case Summary view.
Figure 1 Select Verification Option under Taxpayer Verification
2. Case Summary View
Case summary view will display Financial Year wise Case Types assigned to the user. User needs to select Count displayed against “High Risk Foreign Asset Income Information” cases to navigate to Case List view .
3. Case List View
Under Case List view, the list of cases assigned to the user will be visible. Users need to select “View Detail” hyperlink against particular case to navigate to Details of the Case.
Figure 3 View Details of Case under Case List view
4. Case Detail View
The Case Detail page will be visible to the user having details of Verification Issue. The Case level activities available in the case will be visible to user by clicking on “Select Activity” option.
Figure 4 View Details of Case under Case Detail View
5. Performing Case Level Activities
5.1 No Action Required
This activity can be performed if after conducting suitable investigation in the case, if the user is having view that no action is required to be undertaken in the case.
User need to enter appropriate remarks and attach document in support of his findings to complete the activity.
Figure 5 Case Level Activity- No Action Required
5.2 Reassign Case
To reassign the case in hierarchy, “Reassign Case” activity can be performed by the user. User will be able to add the Remarks and supporting documents if any and select appropriate user from drop down “Reporting officer and sub ordinates”.
The case will be reassigned to the person selected for reassignment.
Figure 6 Case Level Activity- Reassign Case
6. View History of Activity performed in the case
The history of activities performed in the case will be visible to user under “Activities Tab” visible at Case Detail Page.
The Activity ID will be hyperlink which will enable read only view of complete details of the activity along with documents attached in the activity.
Figure 7 View Activity History
