High-Risk Transaction and Non-PAN Transaction Directives for Income Tax Assessment Years 2017-18 to 2020-21: The Directorate of Income Tax (Systems) has issued a directive emphasizing the dissemination of high-risk transaction and high-risk non-PAN transaction cases on the Verification module of the Insight portal. This directive pertains to the execution of the approved Risk Management Strategy (Cycle-3) for identifying potential cases for action under sections 148/148A of the Income Tax Act, 1961, for the assessment years 2017-18 to 2020-21. The communication details the navigation path for accessing these cases and provides instructions on initiating proceedings and accessing underlying information. It also urges stakeholders to take appropriate action in accordance with the relevant provisions of the Income-tax Act, 1961, and provides contact information for technical assistance. The directive is signed by Manish Mishra, Addl. Director General (Systems)-2.
The Directorate of Income Tax (Systems) has issued a crucial directive dated 19.01.2024 (F. No. DGIT(S)-ADG(S)-21/High Risk Transaction cases/2023-24) to all key stakeholders in the income tax domain. This communication emphasizes the dissemination of high-risk transaction and high-risk non-PAN transaction cases on the Verification module of the Insight portal.
Directorate of Income Tax (Systems), ARA Centre, Ground Floor, E-2 Jhandewalan Extension, New Delhi-110055 Insight Instruction No. 74 Date. 19.01.2024 F. No. DGIT(S)-ADG(S)-2lHigh Risk Transaction (Pan and Non-PAN) cases/2023-24
To, All Principal Chief Commissioner(s) of Income Tax/ CCsIT
All Principal Director Generals(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 High-Risk transaction and High-Risk Non-PAN Transaction cases on the Verification module of Insight portal — 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, potential cases pertaining to AY 2017-18 to AY 2020-21 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 | Jag |
| (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 or (ii) Write to `helpdesk@insight.gov.in.
Yours faithfully,
(Manish Mishra) Addl. Director General (Systems)-2