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of <h1>Tax Officials Must Rigorously Screen High-Risk Refund Claims Using Insight Portal for Assessment Year 2024-25</h1> The circular provides guidelines for Tax Deduction and Collection Account Number (TAN) based high-risk refund cases for Assessment Year 2024-25. Tax officials are instructed to verify suspicious refund claims through the Insight portal, examining factors like previous tax defaults, penalty orders, and TDS irregularities. Assessing officers must provide feedback indicating whether further risk assessment is required, with a detailed standard operating procedure for case verification and reporting.
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