https://www.taxtmi.com/circulars?id=68511 TAN-based clusters of high-risk refund ITRs for AY 2024-25 are disseminated to CIT(TDS) for verification. AOs must allocate clusters, follow the SOP, examine historical risk flags and compliance indicators in Insight/TRACES, and submit mandatory feedback as either "No Further Risk Assessment required" or "Further risk assessment required" with remarks and supporting documents; presence of multiple historical flags, penalty/prosecution, repeated demands, or defaulter listing requires marking for further risk assessment. en-us Thu, 03 Oct 2024 00:00:00 +0530 Mon, 21 Apr 2025 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68511 TAN-based clusters of high-risk refund ITRs for AY 2024-25 are disseminated to CIT(TDS) for verification. AOs must allocate clusters, follow the SOP, examine historical risk flags and compliance indicators in Insight/TRACES, and submit mandatory feedback as either "No Further Risk Assessment required" or "Further risk assessment required" with remarks and supporting documents; presence of multiple historical flags, penalty/prosecution, repeated demands, or defaulter listing requires marking for further risk assessment. Circulars Income Tax Thu, 03 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68511