The Directorate of Income Tax (Systems) has issued Insight Instruction No. 72 on January 18, 2024, addressing Principal Chief Commissioners, Principal Directors General, Principal Commissioners, and Principal Directors. The instruction outlines the dissemination of cases on the ‘Verification’ module of the Insight portal, aligning with the Risk Management Strategy of the Board. Under the Board-approved Risk Management Strategy (Cycle)-3, potential cases for action under section 148/148A of the Income Tax Act, 1961, have been identified.
Key Points:
Risk Assessment Execution: The Risk Management Strategy (Cycle)-3 has been executed to identify potential cases for action.
Identification of Cases: Cases for Assessment Years 2017-18, 2018-19, 2019-20, and 2020-21 were identified based on the risk assessment of verification reports uploaded on the Insight Portal.
Case Dissemination: Cases have been disseminated to field formations in various categories:
- Suspected Benami Transaction Cases:
- Navigation Path: Insight Portal >> Verification Module >> Verification Stage >> Suspected Benami Transaction Cases (Under verification).
- Assigned to POsIT (Inv.) for further assignment of BPU for action under PBPT Act, 1988.
- Undisclosed Foreign Assets/Income Issue Cases:
- Navigation Path: Insight Portal >> Verification Module >> Verification Stage >> High Risk Foreign Asset/Income Information (Under verification).
- Assigned to respective PDsIT for further assignment and action under BMA 2015.
- TDS Compliance Issue Cases:
- Disseminated to respective CCIT (TDS) for verification on the ‘Verification’ module of the Insight Portal.
- Navigation Path: Insight Portal >> Verification Module >> ‘Verification’ (Taxpayer) >> Select Case Type as TDS Compliance Issue >> Click on ‘Under Verification’ (count).
Profile Views and Underlying Information:
- Underlying information related to these cases is visible in Profile Views of the Insight Portal.
- Navigation Path: Insight Portal >> Taxpayer Profile View >> Taxpayer Annual Summary (TAS) >> Information >> Uploads.
Technical Assistance: In case of technical difficulties, users can contact the helpdesk via the provided helpline number or email.
Conclusion: The directive aims to enhance the efficiency of handling high-risk tax cases through the Insight portal, facilitating a systematic approach in line with the Risk Management Strategy of the Board.
Contact Information: For further details or technical assistance:
- Helpdesk Number: 1800-103-4216
- Email: helpdesk@insight.gov.in
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Directorate of Income Tax (Systems),
ARA Centre, Ground Floor, E-2, Jhandewalan Extension,
New Delhi – 110055
Insight Instruction No. 72 Date: 18.01.2024
F. No. DGIT(S)-ADG(S)-2/CRIU VRU High Risk Cases/2023-24
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
Sir / Madam,
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.
Kindly refer to the above.
2. The Board-approved Risk Management Strategy (Cycle)-3 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 2017-18, 2018-19, 2019-20 & 2020-21 were identified on the basis of risk assessment of verification reports uploaded on the Insight Portal.
4. In this connection, cases have been disseminated to field formation as different case types in the following manner:
4.1 Suspected Benami Transaction cases to PDsIT (Inv):
These cases have been disseminated with case type Suspected Benami Transaction cases 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 POsIT (Inv.) for further assignment of BPU for taking action under PBPT Act, 1988.
4.2 Undisclosed Foreign Assets/Income Issue cases to PDsIT(Inv):
These cases have been disseminated with case type High Risk Foreign Asset/Income Information 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 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,
(Manish Mishra)
Addl. Director General (Systems)-2
Copy to:
1. PPS to Chairman, Member (IT &Rev), Member (S&FS), Member (L), Member
(TPS), Member (A&J), Member (Admn.) CBDT and DGIT (Systems)-2, New Delhi for information.
2. Nodal Officer of irsofficersonline.gov.in, DG systems corner, ITBA, Insight i-Library.
Addl. Director General (Systems)-2
