High risk refund cases: TAN-based clusters sent to TDS officers; AOs must verify and mark further risk or no risk. TAN-based clusters of high-risk refund ITRs for AY 2024-25 are disseminated to CIT(TDS) for verification. AOs must allocate clusters, follow the SOP, examine historical risk flags and compliance indicators in Insight/TRACES, and submit mandatory feedback as either 'No Further Risk Assessment required' or 'Further risk assessment required' with remarks and supporting documents; presence of multiple historical flags, penalty/prosecution, repeated demands, or defaulter listing requires marking for further risk assessment.
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 refund cases: TAN-based clusters sent to TDS officers; AOs must verify and mark further risk or no risk.
TAN-based clusters of high-risk refund ITRs for AY 2024-25 are disseminated to CIT(TDS) for verification. AOs must allocate clusters, follow the SOP, examine historical risk flags and compliance indicators in Insight/TRACES, and submit mandatory feedback as either "No Further Risk Assessment required" or "Further risk assessment required" with remarks and supporting documents; presence of multiple historical flags, penalty/prosecution, repeated demands, or defaulter listing requires marking for further risk assessment.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
