https://www.taxtmi.com/circulars?id=67344 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. en-us Tue, 02 Apr 2024 00:00:00 +0530 Wed, 11 Feb 2026 15:59:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67344 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. Circulars Income Tax Tue, 02 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67344