High-Risk CRIU/VRU PAN Cases - Dissemination of Cases on the 'Verification' module of Insight portal - Income Tax - F. No. DGIT(S)-ADG(S)-2/CRIU-VRU High Risk PAN cases/2024-25/460

Insight Instruction No. 79 F. No. DGIT(S)-ADG(S)-2/CRIU-VRU High Risk PAN cases/2024-25/460 Directorate of Income Tax (Systems), ARA Centre, Ground Floor, E-2, Jhandewalan Extension, New Delhi - 110055 Date : 12.08.2024 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 Sir / Madam, 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: S. No. Case Type Case assigned to a) High Risk CRIU/VRU information JAO 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-Il 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 [email protected]. Yours Faithfully, Addl. Director General (Systems-2) Annexure to Insight Instruction No. 79 High Risk CRIU VRU PAN Cases Quick Reference Guide - High-Risk CRIU/VRU Information - PAN Cases at Insight 1. Overview High Risk cases have been identified from Information unloaded by ITD User in CRIU/VRU available under Data Management at Insight. Accordingly High-Risk Non-Pan CRIU/VRU Information Cases were created at Insight and disseminated to JAOs and Pr CCITs. 2.Steps to Navigate to Cases Steps to Access High-Risk Non-Pan CRIU/VRU Information Cases at Insight are as below: - Login to Insight Portal (https://insight.gov.in) Cases will be available under Verification Module Taxpayer Verification. Click on Taxpayer Verification, the summary of High-Risk Non-Pan CRIU/VRU Information cases will be visible to the user. Click on count against High-Risk Non-Pan CRIU/VRU Information Cases will navigate user to Case list view of High-Risk cases. Click on View Detail hyperlink to navigate to Case Detail View Users will be able to perform Case level activities from Case Detail View. 3. Performing Activity Initiate Proceedings u/s 148/148A User will be able to perform case level activity Initiate Proceedings u/s 148/148A from Case Detail Page. Accordingly, worklist pendency will be created for the user at ITBA. Refer step by step screen shot available in Annexure A. Subsequent proceedings and activities on the case can be performed on ITBA Portal in usual manner. Annexure to Insight Instruction No. 79 High Risk CRIU VRU PAN Cases Annexure A - Screens Accessing Insight Portal Open web browser (Internet Explorer, Google Chrome or Mozilla Firefox) and navigate to Insight Portal using URL www.insight.gov.in. Login into the portal using the ID and password registered with ITBA. Figure :1 Log into Insight Portal The user will receive One Time Password on their registered email id and phone number. User needs to enter it to proceed to further pages. If the user is mapped to multiple position descriptions i.e. designations, the user needs to select the relevant position description to navigate to further pages. Figure:2 Select Position Annexure to Insight Instruction No. 79 High Risk CRIU VRU PAN Cases On successful login, the user will be navigated to Insight Portal Homepage. Figure:3 Insight Portal Accessing High-Risk Non-Pan CRIU/VRU Information Cases. Once logged into Insight Portal, click Verification from the left sidebar menu. High-Risk Non- Pan CRIU/VRU Information Cases can be accessed from Verification tab available under Taxpayer Verification . Figure:4 Accessing Verification Cases Annexure to Insight Instruction No. 79 High Risk CRIU VRU PAN Cases Case Summary view Upon clicking Verification tab under taxpayer verification module, case summary screen will be displayed and click on count against High-Risk Non-Pan CRIU/VRU Information Cases will provide Case List view of High-Risk cases. Figure:5 Verification Summary View. Case List View From Case List user needs to click on View Detail hyperlink to navigate to Case Detail View. Bulk Activity of Reassignment of Case can be performed from this view. Figure:6 Case List view Annexure to Insight Instruction No. 79 High Risk CRIU VRU PAN Cases Case Details View From Case Detail Page user will be able to perform Case Level activities. Figure:7 Case Detail view Case Level Activities available Following Case Level Activities are available at Case Detail Page Reassign Case No Action Required Initiate proceeding u/s 148/148A Initiate Reference Figure:8 Case Activities Annexure to Insight Instruction No. 79 High Risk CRIU VRU PAN Cases Performing Case Level Activity- Reassign Case This activity will be performed by the user to Reassign the case in hierarchy. Reporting officer in hierarchy and all subordinates available in hierarchy will be available for reassignment. User will be able to add Documents and Remarks. Figure:9 Case Level activity: Reassign Case Performing Case Level Activity- No Action Required At any stage of Investigation of Case, if the user is of opinion that no action is required to be taken on the case, the activity no Action Required can be performed. User will be able to add Documents and Remarks. The status of the case will remain Under Verification on performance of this activity. Figure:10 Case Level activity: No Action Required Annexure to Insight Instruction No. 79 High Risk CRIU VRU PAN Cases Performing Case Level Activity- Initiate proceedings u/s 148/148A User can perform this activity to initiate proceedings on the PAN of the case us/s 148/148A. User will be able to select address, update compliance days and add remarks and Document. On clicking submit button, the proceedings initiation flag will be shared with ITBA, and corresponding work item will be created in worklist of the same user at ITBA. User will be able to create Proceedings at ITBA as usual. The status of the case will remain Under Verification on performance of this activity. Figure:11 Case Level activity: Initiate Proceedings u/s 148/148A Performing Case Level Activity- Initiate Reference User can perform this activity to initiate Reference to Verification Unit by selecting the type of Reference from drop down and providing other details like PAN, Address, Issue to be verified. The Reference created will be submitted for approval to approving authority. Upon approval by approving authority, the child case will be created and visible to VU User in e Verification. Refer QRG - Verification Reference available at Insight Portal under resources for detailed guidance on Reference creation and Approval. Annexure to Insight Instruction No. 79 High Risk CRIU VRU PAN Cases Figure:12 Case Level activity: Initiate Reference Viewing the underlying Information at Insight in Profile Views The underlying Information of the case can be viewed by the user in Taxpayer Profile Views under TAS Uploads. By clicking the hyperlink available under Code column, user will be able to view complete details of the information uploaded along with documents uploaded. Figure:13 CRIU VRU Information in Uploads