https://www.taxtmi.com/circulars?id=67346 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. 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=67346 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. Circulars Income Tax Tue, 02 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67346