The Directorate of Income Tax (Systems) has issued instructions for dissemination of high-risk cases identified under the Board’s Risk Management Strategy (Cycle-6) for Assessment Years 2020–21 to 2024–25. These cases, based on risk analysis of data available on the Insight portal, have been categorized into suspected benami transactions, undisclosed foreign assets/income, and TDS compliance issues. Suspected benami cases have been assigned to PDsIT (Investigation) for further action under the Prohibition of Benami Property Transactions Act, 1988, while foreign asset cases are directed to Investigation wings for action under the Black Money Act, 2015. High-risk TDS cases have been allocated to the TDS wing for verification based on jurisdiction. All cases are accessible through the Verification module of the Insight portal, along with underlying information available in the taxpayer profile. The communication directs authorities to initiate appropriate verification, investigation, and proceedings in accordance with applicable legal provisions and Board guidelines.
Insight Instruction No. 89
Only for Departmental Users
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/583/2025-26/1106 Date:20.03.2026
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-6) 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 2020-21, 2021-22, 2022-23, 2023-24 and 2024-25 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 or
(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 (IT), 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
