DIRECTORATE OF INCOME TAX (SYSTEMS)

F. No. DGIT(5)-ADG(S)-2/CRIU-VRU High Risk PAN cases/2024-25/460

New Delhi: 12.08.2024

Insight Instruction No. 79

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/ DsITCsIT (Admin & TPS) CsIT (TDS)

All Principal Director(s) of Income-tax/DsIT

Sub: High-Risk CRIU/VRU PAN Cases - Dissemination of Cases on the ‘Verification’ module of Insight portal - reg.

Kindly refer to the above.

2. The Board-approved Risk Management Strategy (Cycle-4) 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 AY 2014-15 to AY 2018-19 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:

4. Navigation path for accessing these cases is Insight Portal >> Verification Module >> Taxpayer Verification >> Verification stage >> Case Type “High Risk CRIU/VRU Information” (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 work list 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, F. No. 225/40/2021/ITA-II 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 disseminate potential cases.

7. 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.

8. In case of technical difficulty, users may contact:

(i) Helpdesk number – 1800-103-4216 or

(ii) Write ID’ helpdesk@insight.gov.in.

Addl. Director General (Systems-2)