The Directorate of Income Tax (Systems) has issued instructions for dissemination and handling of high-risk cases identified under the Board-approved Risk Management Strategy (Cycle-6) for Assessment Years 2020–21 to 2024–25. These cases, sourced through CRIU and VRU functionalities, have been uploaded on the “Verification” module of the Insight portal and categorized into high-risk PAN and non-PAN cases. Jurisdictional Assessing Officers (JAOs) and designated authorities have been assigned these cases for further action. Officers can access case details, underlying information, and supporting documents through specified navigation paths on the portal. For PAN-based cases, proceedings under Sections 148/148A of the Income-tax Act, 1961 can be initiated directly via the portal, with subsequent actions to be carried out through the ITBA system. Non-PAN cases are to be handled as per existing instructions. The communication emphasizes timely verification and appropriate action in accordance with statutory provisions and Board guidelines.
Insight Instruction No. 88
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/CRIU VRU High Risk Cases/583/2025-26/1107
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: High-Risk CRI U/VRU PAN Case and Non-PAN Cases – Dissemination of Cases on the ‘Verification’ module of Insight portal – reg.
Kind reference is invited to the 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 connection, potential cases for AYs 2020-21, 2021-22, 2022-23, 2023-24 and 2024-25 have been identified out of the cases uploaded on VRU/CRIU functionalities as per the Risk Management Strategy formulated by the Board. These cases have been disseminated to field formations with the below mentioned case types on the ‘Verification’ module of Insight portal:
| S. No. | Case type | Case assigned to |
| a) | High Risk CRIU / VRU Information | JAO |
| b) | High Risk Non-PAN CRIU/VRU Information | Pr.CCIT(CCA) |
4. Navigation path for accessing these cases is Insight Portal >> Verification Module >> Verification stage » “Case type” (Under verification).
5. In regard to case types – “High Risk CRIU/ VRU Information”, users can initiate proceedings u/s 148/ 148A’ from the activity panel on the case detail screen to create a worklist pendency of case u/s 148/148A on the ‘Assessment’ Module on ITBA. Subsequent proceedings/activities can be performed on ITBA Portal in the usual manner. [For Non-PAN Cases proceedings may be initiated as per Instruction No. F.No.225/40/2021/ITA-I I Dated 26.03.2021].
6. Underlying Information related to the case types mentioned in para 5 above, has been made visible in the Profile View of Insight Portal. Navigation path for accessing the underlying information is Insight Portal >> Taxpayer Profile View >> Taxpayer Annual Summary (TAS) >> Information >> Uploads. Further, access to the underlying information is also available under the Uploads tab on the case detail screen under Verification. Under this tab, CRIU/ VRU Uploads list page (currently available through profile views) has been made available. This tab may be used for accessing the underlying information related to disseminated potential cases.
7. Further, regarding the case types – “High-Risk Non-PAN CRIU/ VRU Information”, the underlying Information and documents related to these cases can be viewed by clicking on the hyperlink under ‘Non PAN Entity Id’.
8. In this regard, appropriate action may be initiated in accordance with the relevant provisions u/s 148/148A of the Income-tax Act, 1961 and directions issued by the Board in this regard.
9. 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
