Directorate of Income Tax (Systems),
ARA Centre, Ground Floor, E-2, Jhandewalan Extension,
fa-M1 / New Delhi – 110055
Insight Instruction No. 64 Date: 20.02.2023
F. No. DGIT(S)-ADG(S)-2/CRIU VRU High Risk Cases/2022-23/11915
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 (Cycle-2) of the Board — reg.
Kindly refer to the above.
2. The Board-approved Risk Management Strategy (Cycle)-2 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 2016-17 and AY 2019-20 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 PDsIT (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 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.
Yours faithfully,
(MANISH MISHRA)
Addl. Director General (Systems)-2
Copy to:
1. PPS to Chairman, Member (IT &Rev), Member (Admin. & Faceless Scheme), Member (L & S), Member (Inv.), Member (TPS), Member (A&J), CBDT and DGIT(Systems)-2, New Delhi for information.
2. Nodal Officer of www.irsofficersonline.gov.in, DG systems corner, ITBA, Insight i-Library.
Addl. Director General (Systems)-2
