Linking of non-PAN AIR transactions requires online TSN confirmation to link transactions to PAN; nonresponse may trigger tax proceedings. The SOP requires identification of non PAN AIR high risk transaction clusters with unique Transaction Sequence Numbers and priority ratings P1-P3, dissemination of mapped data to Pr.CIT offices, and issuance of standardised letters. Transacting parties must use the e filing portal, locate transactions by TSN, confirm ownership to link the transaction to their PAN and submit an electronic response; P1 letters are sent centrally, P2/P3 by Pr.CITs. Failure to respond within 15 days may lead to proceedings under the Income Tax Act, and helpline support and dedicated campaign emails are provided.