The Directorate of Income Tax (Systems) has issued a communication regarding the dissemination of High-Risk Transaction and High-Risk Non-PAN Transaction cases through the Verification Module of the Insight Portal under the Board’s approved Risk Management Strategy (Cycle-6). These cases, pertaining to Assessment Years 2022-23, 2023-24, and 2024-25, have been identified based on risk assessments of verification reports uploaded in the STR module. High-Risk Transaction cases are assigned to Jurisdictional Assessing Officers (JAO), while Non-PAN cases are assigned to Pr. CCIT (CCA). Officers can access case details via the Insight Portal and initiate proceedings under sections 148/148A of the Income-tax Act, 1961 directly from the system. Relevant underlying information is उपलब्ध in the taxpayer profile and TAS section for further verification. For Non-PAN cases, information is accessible through a dedicated entity ID. The communication directs field authorities to take appropriate action as per statutory provisions and prescribed instructions.
Insight Instruction No.- 87
Only for Departmental Users
DIRECTORATE OF INCOME TAX (SYSTEMS)
ARA Centre, Ground Floor, E-2, Jhandewalan Extension,
New Delhi-110055
No. DGIT(S)-ADG(S)-2/ High Risk Transaction Cases/583/2025-26/1108 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 & TPS)/CsIT(TDS)
All Principal Director(s) of Income-tax / DsIT
Madam/Sir,
Sub: Dissemination of High-Risk transaction and High-Risk Non-PAN Transaction 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 regard, potential cases pertaining to AY 2022-23, 2023-24 and 2024-25 identified on the basis of risk assessment of verification reports uploaded in the STR module, have been disseminated to field formations with below mentioned case types on the Verification module of the Insight portal.
| S. No. | Case type | Case assigned to |
| a) | High-Risk Transaction | JAO |
| b) | High-Risk Transaction (Non-PAN) | Pr.CCIT(CCA) |
4. Navigation path for accessing these cases is Insight Portal >> Verification Module >> Verification stage >> “Case type” (Under verification).
5. For the case type “High Risk Transaction”, users can initiate proceedings u/s 148/148A from the activity panel on the case detail screen to create a worklist pendency of cases u/s 148/148A on the Assessment module of ITBA. Subsequent proceedings/activities can be performed on the ITBA portal in the usual manner. [For Non-PAN Cases proceedings may be initiated as per Instruction No. F.No.225/40/2021/ITA-II Dated 26.03.2021].
6. Underlying Information related to the case, 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.
7.For the case type “High Risk Transaction (Non-PAN)”, 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 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
