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Functionality for Verification of High Risk Refund Cases for TDS charge officers at Insight - Income Tax - Insight Instruction No. 76Extract Insight Instruction No. 76 DIRECTORATE OF INCOME TAX (SYSTEMS) ARA Centre, Ground Floor, E-2, Jhandewalan Extension, New Delhi-110055 F. No. DGIT(S)-ADG(S)-21 HRR/2023-24/ Dated: 02.04.2024 To, All CCITs (TDS.)/ CITs(TDS) Sir / Madam, Sub. : Functionality for Verification of High Risk Refund Cases for TDS charge officers at Insight reg. Kindly refer to the above. 2. TAN based cluster of High-Risk refund ITRs identified based upon certain rules have been disseminated to the CITs (TDS) for the purpose of verification. 3. Upon receiving the cluster, the CIT(TDS) may preferably allocate one or more cluster to a particular assessing officer (AO) i.e. DCIT/ACIT/ITO for comprehensive investigation. 4. AO s need to verify the cases and provide one of the following feedbacks in Insight Portal after verification: a) No Further Risk Assessment required or b) Further risk assessment required 5. In this regard, SOP for verification of High-Risk Refund (HRR) cases by TDS charge officers is attached as Annexure-A. All the aspects mentioned in the SOP have to be examined in detail before submitting the feedback as mentioned above. Further, kindly refer to Annexure-B for Step-by-Step guidance on case view, verification, and feedback on Insight portal. 6. In case of any technical difficulty being observed, users may contact OR write to Insight help desk. (Helpdesk number- 1800-103-4216, Email id: helpdesk@insight.gov.in). Yours faithfully, (Abhishek kumar) ADG(Systems)-2, New Delhi. Annexure A F. No. Dir (Hqrs.)/Ch(DT)/07/Misc./2023 Government of India Ministry of Finance Department of Revenue [Central Board of Direct Taxes] Room No. 226, North Block New Delhi, 20.03.2024 OFFICE MEMORANDUM Sub: Standard Operating Procedure (SOP) for CIT (TDS) for verification of High-Risk Refund (HRR) cases (TAN level clusters)- reg. It has been noticed that many return filers are claiming excess refunds through various means such as wrong claim of TDS credit, under reporting of income, over stating of deductions, claim of bogus expenses etc. Accordingly, some cases have been identified based upon approved risk rules for high risk refunds. These cases consist of ITR filers, in which common employer Tax Deduction and Collection Account Number (TAN) have been reported. Details of such high-risk clusters are being sent to the respective jurisdictional CIT(TDS) for the purpose of verification of suspicion that whether false claims of refunds have been made in an organized manner or through a single key person. Such cases should be verified as per the procedure prescribed below. Guidelines for handling high risk refund cases (TAN level clusters) disseminated by Pr. DGIT / DGIT (Systems): 1) Upon receiving the cluster, the jurisdictional CIT(TDS) may preferably allocate one or more cluster to a particular assessing officer of DCIT/ACIT/ITO level for integrated and comprehensive inquiries. 2) The Assessing Officer (AO) will get cases in Insight portal in Verification Module with a new case type- High Risk Refund Cases-TDS . 3) The AO needs to refer to the relevant Insight Instruction for accessing the case type and related details in Insight Portal. 4) The AO must submit timely feedback in Insight Portal after verification. The AO must give feedback as No Further Risk Assessment required or Further risk assessment required after verification. 5) CIT(TDS) may run an outreach program with cluster TAN Deductor where the AO has given the feedback Further risk assessment required , to sensitize the deductee with respect to the claim of deductions by the taxpayers in variance with the claim of deductions as per TDS return filed by the deductor. 6) While verifying the AO will take care of following aspects: i. To examine if the TAN of the TAN cluster has been flagged in High-Risk Refund rules in 3 or more years out of last 8 / available years as available in Insight Portal. If yes, the feedback Further risk assessment required must be given. ii. To examine if any penalty order has been passed or prosecution has been launched on the deductor for any TDS default in any of the latest 3 Penalty Orders /prosecution proceedings out of last 8 years as available in TRACES AO Portal. If yes, the feedback Further risk assessment required must be given. iii. To examine if any demand u/s 201 was raised for 3 or more years out of last 8 years in TRACES AO Portal. If yes, the feedback Further risk assessment required must be given. iv. To examine if the TAN of the TAN cluster has been reported in the TDS defaulter report in TRACES AO portal. If yes, the feedback Further risk assessment required must be given. 7) This issues with the approval of Competent Authority. (Vikas Jakhar) DCIT (OSD) HQ cum Dy CISO, CBDT
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