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of <h1>Guidelines for Reopening High-Risk e-Verification Cases u/s 147 of Income Tax Act, 1961 for AY 2020-21.</h1> The circular provides instructions for initiating proceedings under Section 147 of the Income Tax Act, 1961, in high-risk e-Verification cases. The e-Verification Scheme, 2021, identifies high-risk cases for Assessment Year 2020-21, which are verified and reported in a Preliminary Verification Report (PVR). Based on the Value at Risk (VaR), certain cases are selected for reopening under Section 147. Assessing Officers are advised to proceed without issuing a notice under Section 148A, seeking approval from the Specified Authority for issuing notices under Section 148. The Insight Portal is used for accessing and managing these cases, with detailed steps provided for the process.
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