DIRECTORATE OF INCOME TAX (SYSTEMS)

F. No.: CIT(e-Verification)/2023-24/TDS AO/Instr./1

Date: 30.01.2024

e-Verification Instruction No. 1 of 2024

To,

All Pr. Chief Commissioner(s)/Pr. Director General(s) of Income Tax

All Chief Commissioner(s)/Director of General(s) of Income Tax

All Commissioner(s)/Pr. Director(s) of Income Tax

All Commissioner(s)/Director(s) of Income Tax

Sub: Compliance cases of Deductors on Taxpayers feedback in TDS/TCS cases - Instructions regarding-

Kindly refer to the above.

Information on payments received and tax deducted on such payments under various provisions of Income Tax Act is being displayed in the Annual Information Statement (AIS) of the Taxpayer available to the taxpayer in the compliance portal of Insight. The Taxpayers have been given functionality to verify the information displayed in AIS and to furnish their feedback (about the correctness of Information). In case of any disagreement with the reported Information, the taxpayer’s feedback (as gathered in AIS) is shared with the Information Source through an automated information exchange system and a notice u/s e-Verification Scheme 2021 is generated to the Information Source for their confirmation. In case correction is required in the information furnished by the source, a correction statement is required to be filed.

3. If the information source does not submit its response to the confirmation request or does not provide updated information within the specified time as mentioned in the notice under e-Verification Scheme 2021 and subsequent reminders sent, a Compliance Case is created against the relevant Information Source. These Compliance cases are then assigned to the appropriate Income Tax Authority to ensure compliance from the Information sources in accordance with law. The assignment of Compliance cases is as under: -

4. These Compliance cases are available to the Income Tax Authority/ A.O on Insight Portal under ‘Compliance Cases on Information Source’ tab. In this regard, a quick reference guide has been prepared to access Compliance cases on Insight Portal.

5. Steps to Access ‘Compliance Cases on Information Source’ on Insight Portal are as under: -

Step 1: Login to Insight Portal (https://insight.gov.in) and click on Verification Tab from the left-hand menu.

Step 2: Click on e-Verification tab available under Taxpayer.

Step 3: Summary of cases assigned will be displayed Financial Year wise.

Step 4: Click on Count displayed against ‘Compliance Cases on Information Source’ case status to navigate to the list of cases.

Step 5: List of cases will be displayed.

Step 6: Click on View Details hyperlink to navigate to Case Details screen.

Step 7: On ‘Case Details’ screen, list of verification issues will be displayed.

Step 8: Click on the Information Request tab to view the details of the non-compliance.

Step 9: On ‘Case Details’ screen, click on Select Activity option to view the case activities which can be performed from the Compliance cases. The following case activities can be performed–

1. Re-assign Case (Re-assignment to a superior officer or sub-ordinates)

2. Issue Notice u/s 133(6)

3. Mark case as Non-responsive

4. Mark case as Untraceable

5. Mark case as Responsive

6. Mark case as Traceable

7. Enter Comments

8. No Action Required

9. Submit Case Closure Report

6. The screenshots of the various screens under this functionality are attached as Annexure to the Quick Reference Guide.

7. In case the user faces any issue while accessing the compliance cases on Insight portal, a helpdesk service will be provided which can be accessed by emailing at helpdesk@insight.gov.in or via toll Free Number 18001034216.

Enclosure: Quick Reference Guide.

Sd

(Sanjay Joseph)

CIT (e-Verification)

Directorate of Systems, New Delhi