https://www.taxtmi.com/circulars?id=68508 JAOs must verify high risk refund ITRs received via the Insight portal and, within 30 days, submit either "ITR can be processed" or "Further risk assessment required." The latter feedback is required only where specified criteria are met, including recent disallowances confirmed on appeal, penalty orders for incorrect facts, repeated revised return refund increases, repeated high risk flags on the PAN, or CRIU/VRU information suggesting under reporting or disallowed deductions. If a revised return is filed for the relevant year, no further activities may be performed; when marking further assessment, the JAO must enter the refund at risk amount and provide mandatory remarks via Insight. en-us Thu, 03 Oct 2024 00:00:00 +0530 Sat, 19 Apr 2025 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68508 JAOs must verify high risk refund ITRs received via the Insight portal and, within 30 days, submit either "ITR can be processed" or "Further risk assessment required." The latter feedback is required only where specified criteria are met, including recent disallowances confirmed on appeal, penalty orders for incorrect facts, repeated revised return refund increases, repeated high risk flags on the PAN, or CRIU/VRU information suggesting under reporting or disallowed deductions. If a revised return is filed for the relevant year, no further activities may be performed; when marking further assessment, the JAO must enter the refund at risk amount and provide mandatory remarks via Insight. Circulars Income Tax Thu, 03 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68508