TMI BlogFunctionality for Verification of High Risk Refund Cases for Investigation wing users at InsightX X X X Extracts X X X X X X X X Extracts X X X X ..... e view, verification and feedback on Insight portal. 5. 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 414/36/2023-IT (Inv. I) Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes Room no. 269, North Block, New Delhi Dated: 13 th March, 2024 OFFICE MEMORANDUM Subject: Detailed Guidelines for Directorate of Investigation for verification of High-Risk Refund (HRR) e-mail level clusters - regarding Several instances have been reported wherein wrong refunds had been claimed 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 certain rules. 2. Suspicious clusters, comprising of ITRs in which common email ID has been reported, have been identified based on certain rules. Details of such high-risk clusters are being disseminated to the respective CRU [Central Registry Unit] Nodal officer [ CRU Nodal officer referre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aimants as 10% of 85 is 8.5 which is less than 10, and the SECOND SAMPLE will contain next top 10 refund claimants. Example 2 If the cluster size is 125, FIRST SAMPLE will contain Top 13 refund claimants and the SECOND SAMPLE will contain next 13 top refund claimants. Example 3 If the cluster size is 9, the FIRST SAMPLE will contain all 9 refund claimants. D. While investigating, the I0 will take care of following aspects: I. (i) The IO concerned, who has been assigned the case, should first attempt to ascertain the identity of the natural person (hereinafter referred to as the KEY PERSON] associated with the common e-mail ID identified, by making use of internal database available with the Department like Insight / ITBA / e-filing portals etc. If such KEY PERSON could not be identified from the internal database, the IO may call for information under section 131 (1A) of the Act or by issuance of letter, requesting the FIRST SAMPLE (preferably within their jurisdiction) to furnish: (a) the details and identity of the KEY PERSON whose e-mail id has been furnished in their respective ITRs (including contact details and address of the person), and (b) Submit supporting documents to su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is found that the claims made on account of expenses, deductions, exemptions etc. are not genuine or that the KEY PERSON has failed to furnish sufficient evidence to support the claim of refund, the IO may record the statement of KEY PERSON. The IO should verify the veracity of the suspicion that false claims of refunds have been made in an organized manner or through a KEY PERSON. Also, the FIRST SAMPLE along with as many other ITRs from the cluster as deemed fit, may be examined in detail and requisite enquiries may be made if required, statements of taxpayers may be recorded, to verify either the genuineness of claims made in the ITR or to strengthen the enquiry in terms of corroborative evidences for the false claim. Intrusive actions may be planned to unearth any systematic fraudulent claims depending upon the facts and circumstances of such enquiry. Accordingly, the methodology adopted by the KEY PERSON while filing ITRs may be ascertained. It may include inquiring about the details of documents obtained by him from his clients before filing the ITRs. Moreover, if any patterns in claim of deductions like bulk of the clients claiming similar deductions are observed, the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... KEY PERSON and such other observations which might have material effect on the claims made, the IO will submit the report quantifying the expenses, deductions, exemption, etc. claimed based on the risk rules on which the case was flagged in the Cluster with the comments Further Verification Required . E. The IO must submit timely feedback within an overall period of 4 months from the date on which the case had been disseminated to the concerned CRU Nodal Officer in Insight Portal after thorough investigation. F. During the enquiry, IO might come across cases where unsubstantiated claims of deductions. expenses, exemptions, etc. have been made in the previous years as well, i.e., for the year for which data has not been flagged in the Cluster. In such instances, IO shall upload the findings on the VRU for each PAN year-wise separately. 5. These guidelines shall be circulated to bring in the knowledge of the field formations of Investigation Directorate for the investigation of High-Risk Refund (HRR) e-mail level clusters. 6. This issues with the approval of Chairman, CBDT. Enclosed: Flow Chart of the process Vedant Kanwar Under Secretary (Inv. I),CBDT Usinv1-cbdt@nic.in/Dcit-inv1@go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will be able to provide feedback on enquiry undertaken (Yes/No) and amount of Income escapement with respect to each PAN. i. Amount to be entered will be mandatory in case Yes has been selected by user under option enquiry undertaken . ii. For Genuine Claim user will provide feedback as Yes Verification completed and update the amount as 0 in Income Escapement Column. iii. For Non-Genuine Claim user will provide feedback as Yes Verification completed and update the amount of Income escaping assessment. iv. For unexamined ITRs user needs to provide feedback as No further Verification Required . Figure 7 Activity Submit Verification Report (Bulk) 12. User will be able to make the Verification Result of the case. a. Columns PANS (as available in Group Case), Refund claimed (in ITR), Total expenses, deductions claimed will be pre-filled. b. User will be able to provide feedback on enquiry undertaken (Yes/No) and amount of Income escapement with respect to each PAN. i. Amount to be entered will be mandatory in case Yes has been selected by user under option enquiry undertaken . ii. For Genuine Claim user will provide feedback as Yes Verification completed and update the amount as O in I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Case attachments This activity will allow ITO User to upload documents relevant to the case. The history of activity performed along with the documents uploaded by the ITD User will be visible to all supervisors in hierarchy (in cumulative view). Figure 13 View Upload Case Attachments Figure 14 C. Issue Notice (PDF) These Notices can be issued to Taxpayer (Assessee/Witness) for calling of information. Taxpayer will be required to submit the response through email (email address will be mentioned in notice) OR through Authorized Representative (AR) or personal attendance in office (Office address and attendance time will be mentioned in notice). Response against Notice can be submitted by Taxpayer will be required to submit the response through email (email address will be mentioned in notice) OR through Authorized Representative (AR) in office (office address and attendance time will be mentioned in notice). Figure 15 Issue Notice PDF Issue Notice (PDF) 25. Following types of Notices has been enabled at Individual PAN Case level. These notices can be issued to d. Notice u/s 131(1A)-Information through email/ AR (To Witness) e. Notice u/s 131(1A)-Information through email/ AR (To As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der e-Proceeding case tab. u. On clicking DIN, generated notice will be downloaded. 30. Initiated activity details can be viewed from Activities tab. View Previous Years HRR Issue in Taxpayer Profile views 31. The user will be able to view the Details of the High-Risk Refund issues flagged on PAN of the Taxpayer in Previous years, if any, in Taxpayer Profile Views under Taxpayer Annual Summary (TAS). 32. User needs to select the relevant Assessment Year filter. 33. User will be able to click on view hyperlink and view the Verification issues of previous year acknowledgement Number wise. Figure 17 View previous year HRR Issues Viewing the Verification Report in Respective PAN in Profile views 34. The Verification Report submitted in bulk in the case by investigation user will be visible in Taxpayer profile views of Respective PANs. 35. Any ITD User having level 2 access over PAN will be able to view the Verification Report submitted by Investigation user in HRR Investigation case under Taxpayer Annual Summary (TAS) Information .Uploads 36. User will be able to view complete details of the Verification Report submitted alongwith documents uploaded. ----End of Document---- - Circula ..... X X X X Extracts X X X X X X X X Extracts X X X X
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