Exemption for statutory bodies: standardized application process requires prescribed checklist and submission to jurisdictional tax commissioner and CBDT.
Standardizes the administrative procedure for notification under clause (46A) of section 10 by requiring applicants-bodies, authorities, boards, trusts or commissions constituted by or under Central or State Acts-to file applications and all enclosures with the jurisdictional Principal Commissioner/Commissioner or Principal Director/Director of Income-tax and forward an acknowledged copy to the Under Secretary (ITA-I), CBDT, using the prescribed Annexure A checklist. Annexure A specifies identity, legal status, parent Act citation, authorized and actual activities mapped to the clause's purposes, prior approvals or rejections under related provisions, registration status, and three years' financial and tax records, including activity-wise revenue if multiple activities exist.

High-risk PAN cases on Insight portal can trigger initiation of proceedings under Section 148/148A via ITBA worklist.
High risk PAN cases from CRIU/VRU for AY 2014 15 to 2018 19 are disseminated on Insight's Verification module as "High Risk CRIU/VRU Information" (assigned to JAOs). Users may view underlying uploads via Profile View (TAS>>Uploads) or the Uploads tab and may initiate proceedings from the case detail activity panel to initiate proceedings under Section 148/148A, which creates a proceedings flag and a worklist item in ITBA for subsequent action.

Higher TDS/TCS non-applicability: deductor/collector not liable where deductee/collectee died before PAN-Aadhaar linkage, normal provisions apply
Higher rate of TDS/TCS under section 206AA/206CC will not be applied where higher deduction/collection related to transactions entered up to 31.03.2024 and the deductee/collectee died on or before 31.05.2024 before PAN-Aadhaar linkage; the deductor/collector shall not be liable to apply those higher rates and normal deduction/collection under Chapter XVII-B or Chapter XVII-BB shall apply.

Verification Unit enquiries: sets when electronic verification can be bypassed and physical checks may be undertaken immediately.
The order specifies three circumstances permitting the Verification Unit to conduct enquiries: non availability of a digital footprint for the assessee or any other person; inability to perform electronic or online verification due to non response to notices; and the need for physical verification of assets, premises or persons regardless of any digital footprint. The instruction directs that these circumstances govern the enquiry and verification functions and that the order takes immediate effect.

Information sharing under Income tax Act: specified authority to provide taxpayer status flags to state agriculture department.
Direction designates the Director General of Income tax (Systems), Delhi as the specified authority to furnish taxpayer information to the Agriculture Production Commissioner & Secretary, Government of Telangana. The State will provide Aadhaar numbers and PANs with assessment year(s); the authority will return a status flag "Y, N, NA" for each identifier and year. Frequency and mode of exchange will be decided by the authority in consultation with the requesting Government. The authority must enter into a Memorandum of Understanding with the notified State authority covering data transfer mode, confidentiality, secure preservation, weeding of data, and timelines, and must forward a copy of the MoU for record.

Delayed payment acceptance under DTVsV Act allowed where full payment was made and appeal withdrawn or undecided.
Permits acceptance of delayed tax payments under the Direct Tax Vivad se Vishwas framework where the assessee made full payment (including amounts payable after due date in Form 3) on or before 28.02.2022 and the appeals mentioned in Form 1 were either withdrawn or remained undecided as on that date; directs the PCIT to issue modified Form 3, allow manual filing of Form 4, and issue Form 5 after verifying conditions, with the process to be completed by 30 September 2024.

Compulsory scrutiny selection mandates prior administrative approval and transfer to Central Charges with NaFAC processing.
Guidelines set parameters for compulsory scrutiny for FY 2024-25 covering surveys under section 133A, search and seizure and requisition cases under sections 132/132A, non-response to notices under section 142(1), cases with notices under section 148, claims of exemption where registration/approval is absent or withdrawn, recurring additions on issues of law or fact, and returns flagged by law enforcement. Procedure mandates prior administrative approval by the relevant Pr.CIT/Pr.DIT/CIT/DIT, timely transfer to Central Charges u/s 127 where required, uploading of documents on ITBA, and NaFAC processing and service of notices for centralized/faceless cases.

Extension of filing deadline for registration forms safeguards electronic submissions and validates pending nonprofit applications.
The Board, under section 119, extends the due date for filing Form No. 10A and Form No. 10AB electronically to 30.06.2024. Pending applications in Form No. 10AB filed before this Circular where no order has been passed may be treated as valid. Applicants whose Form No. 10AB was rejected solely for late filing or wrong section code may file a fresh application within the extended period. Trusts that received provisional Form No. 10AC after failing to file Form No. 10A may surrender that provisional registration and apply as existing trusts in Form No. 10A within the extended time.

PAN inoperative consequences: linking Aadhaar within prescribed window removes higher-rate TDS/TCS liability for prior transactions.
The Board clarifies that where a PAN becomes operative following Aadhaar linkage within the prescribed remedial interval for transactions entered into up to the cutoff, deductors and collectors are not liable to apply higher withholding or collection rates; normal deduction and collection provisions of Chapter XVII-B and Chapter XVII-BB shall apply, thereby addressing demands raised for short-deduction or short-collection in such cases.

Provisional CAP I and CAP II reports will be centrally generated and accessible to JAOs via ITBA (CPC BO) and Insight BI.
Provisional CAP I and CAP II reports will be centrally generated by the Directorate of Income Tax (Systems) from April 2024; CAP I is hosted on the CPC BO Portal MIS Reports and CAP II on the Insight Portal BI module. Annexure I and II provide step by step user manuals for role/jurisdiction selection, navigation, viewing detailed demand reports, and exporting reports (CSV/PDF). CAP II contains defined sub reports (Target Achievement; Tax Collection MIS; PAN Base; Filer Base; Return Filing; Refunds; Scrutiny; Penalty; Rectification; Grievances) with field definitions and calculation logic, and may be expanded or updated subsequently.

High-risk refund verification for e-mail-level clusters requires sampling, key person identification, and document-based verification.
Clusters of ITRs sharing a common e-mail are disseminated to CRU Nodal Officers and allocated to Investigation Officers in the Insight portal as High Risk Refund Cases-Inv. IOs must investigate using a prescribed sampling methodology (top 10% or top 10 claimants, sequential samples), identify the Key Person via internal databases or by calling for information under section 131(1A), examine supporting documents for deductions/exemptions/expenses, record statements where necessary, and submit verification feedback categorised as genuine, non-genuine with quantified Income escapement, or further verification required, uploading reports and documents through the portal with supervisory approvals.

High-Risk refund cases require JAO verification with feedback of "ITR can be processed" or "Further risk assessment required."
JAOs must verify Insight-identified high-risk refund cases and, within 30 days, give either "ITR can be processed" or "Further risk assessment required." The latter is mandatory only if specified criteria are met: confirmed disallowances in recent assessment orders, penalty orders for incorrect facts, repeated revised returns increasing refunds, repeated PAN flags under high-risk rules, or CRIU/VRU information indicating under-reporting or impermissible deductions. Revised returns received during verification preclude further action. The portal workflow supports case view, comments, reassignment, document upload, mandatory remarks, and submission of refund-at-risk amounts where applicable.

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.

Regularization of casual workers requires Uma Devi eligibility and uninterrupted service against sanctioned posts, excluding court-protected engagements.
Regularization of casual workers is directed under the Supreme Court ruling subject to DoPT conditions: only similarly placed casual workers who satisfy Uma Devi mandatory conditions, have worked against sanctioned posts for ten years or more as of the Uma Devi judgment, and whose engagement is not under court or tribunal orders may be regularized; eligible workers in Group D are to be regularized and subsequently merged into the MTS cadre pursuant to DoPT guidance, with Department of Expenditure concurrence.

Specified authority for taxpayer information: DGIT Systems to provide PAN-based income-tax status to Uttar Pradesh via API.
The Board designates the Director General of Income-tax (Systems), Delhi as the specified authority to furnish PAN-based income-tax payer status flags ("Yes/No/Not Available") to the Principal Secretary, Planning Department, Government of Uttar Pradesh. The State will provide PANs and Assessment Years; responses will be delivered via API, with frequency and timelines to be agreed. The designated authority will enter into an MoU with the notified State authority covering data transfer mode, confidentiality, secure preservation, weeding out, and timelines; a copy of the MoU will be forwarded for record.

Assessment reopening under section 147: AOs must use e Verification Value at Risk to issue notices under section 148.
Assessing Officers are to invoke section 147 and issue notices under section 148 in High-Risk e-Verification Scheme cases where the Final Verification Report shows Value at Risk. The FVR and related documents are available on the Insight portal (Verification Module e-Verification e- Verification Scheme 2021 Verified Count). For Non-updated ITR cases VaR equals the Income Escapement in the PVR; for Updated ITR cases VaR equals the PVR Income Escapement less additional income disclosed in the Updated ITR (difference in Gross Total Income between Updated and Original ITR).

Administrative opening of income-tax offices ordered to complete departmental work at the financial year-end.
An administrative direction under statutory administrative authority requires all Income-tax Offices nationwide to remain open on 29th, 30th and 31st March 2024 to facilitate completion of pending departmental work at the financial year end, citing weekend and holiday proximity as the operational reason and describing the measure as taken for administrative convenience.

Monetary limits for departmental appeals set; appeals allowed only if tax effect threshold met, subject to specified exceptions.
The Circular mandates that departmental appeals and SLPs be filed only where the tax effect of disputed issues exceeds prescribed monetary thresholds, subject to enumerated exceptions (constitutional invalidity, departmental instrument invalidity, law enforcement based assessments, pending prosecutions, adverse comments/costs, non quantifiable tax effect, undisclosed foreign income/assets, organised evasion, court directions, writs, non Income Tax Act matters, and specified TDS/TCS or international tax disputes). It defines tax effect (including surcharge and cess, excluding interest except when disputed), prescribes per year and per assessee computation (with special rules for alternate tax provisions and TDS/TCS), requires recording when appeals are deferred for low tax effect, and imposes folder maintenance and monthly reporting obligations; it applies prospectively.

Modified return filing allowed for successor companies after business reorganisation, subject to assessing officer verification and e filing enablement.
Successor companies with business reorganisation orders issued after June 1, 2016 but before April 1, 2022 may file returns with modified particulars limited to the sanctioning order by using an e filing portal functionality enabled after the Jurisdictional Assessing Officer verifies that the return results from and is limited to that order; taxpayers must first submit a prescribed proforma to the JAO, enabling verification, ITBA enablement and subsequent electronic filing within the Board's prescribed timeline.

Extension of TDS filing deadline for virtual digital asset transfers: Form 26QE due date extended and fees waived.
A one time ex post facto extension allows specified persons who deducted tax on transfers of virtual digital assets but failed to file Form No. 26QE during 01.07.2022-28.02.2023 to file by 30.05.2023. Fees for late filing and interest on unpaid TDS incurred for the period up to the extended date are waived where non compliance arose from form unavailability or insufficient time to file, and the relief is granted by administrative order as a one time exception.