ITBA Phase 4 adds Valuation Officer referrals and conversion from limited to complete scrutiny within assessment workflows. Phase-4 of the ITBA Assessment Module adds two functions: referring cases to a Valuation Officer-enabling entry of VO and asset particulars, generation of reference letters, and capture/attachment of valuation reports-and converting cases from Limited to Complete Scrutiny-requiring entry of reasons, submission for PCIT/CIT/PDIT/DIT approval, Range recommendation pendency, and changing the Limited Scrutiny Flag to No upon approval. MIS screens display referred and converted case statuses; user access, authentication, browser requirements and training resources are specified.