High-risk TDS refund clusters require AO verification via Insight portal and binary feedback on need for further risk assessment. TAN-based High-Risk Refund clusters flagged by automated rules are assigned by CIT(TDS) to AOs who must verify cases in the Insight portal and submit mandatory feedback as either 'No Further Risk Assessment required' or 'Further risk assessment required' with remarks and supporting documents. A finding of further assessment is required where specified TRACES/Insight indicators occur (three or more years flagged under HRR rules; multiple penalty/prosecution entries; repeated demands under section 201; appearance in TDS defaulter report). The SOP also prescribes portal navigation, case-level activities, reassignment, history tracking, and possible outreach to the deductor.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
High-risk TDS refund clusters require AO verification via Insight portal and binary feedback on need for further risk assessment.
TAN-based High-Risk Refund clusters flagged by automated rules are assigned by CIT(TDS) to AOs who must verify cases in the Insight portal and submit mandatory feedback as either "No Further Risk Assessment required" or "Further risk assessment required" with remarks and supporting documents. A finding of further assessment is required where specified TRACES/Insight indicators occur (three or more years flagged under HRR rules; multiple penalty/prosecution entries; repeated demands under section 201; appearance in TDS defaulter report). The SOP also prescribes portal navigation, case-level activities, reassignment, history tracking, and possible outreach to the deductor.
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