TaxTMI 
TaxTMI 
Functionality for Verification of High Risk Refund Cases for Investigation wing users at Insight
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....ication report. Further, kindly refer to Annexure-B for Step-by-Step guidance on case view, verification and feedback on Insight portal. 5. In case of any technical difficulty being observed, users may contact OR write to Insight help desk. (Helpdesk number- 1800-103-4216, Email id: [email protected]). Yours faithfully, (Abhishek Kumar) ADG(Systems)-2, New Delhi. Annexure A 414/36/2023-IT (Inv. I) Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes Room no. 269, North Block, New Delhi Dated: 13^th March, 2024 OFFICE MEMORANDUM Subject: - Detailed Guidelines for Directorate of Investigation for verification of High-Risk Refund (HRR) e-mail level clusters - regarding Several instances have been reported wherein wrong refunds had been claimed through various means such as wrong claim of TDS credit, under reporting of income. over stating of deductions, claim of bogus expenses etc. Accordingly, some cases have been identified based upon certain rules. 2. Suspicious clusters, comprising of ITRs in which common email ID has been reported, have been identified based on certai....
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....ts in the cluster or next top 10 refund claimants of the cluster. The same is illustrated with a few examples. Example 1 - If the cluster size is 85, then the FIRST SAMPLE will contain top 10 refund claimants as 10% of 85 is 8.5 which is less than 10, and the SECOND SAMPLE will contain next top 10 refund claimants. Example 2 - If the cluster size is 125, FIRST SAMPLE will contain Top 13 refund claimants and the SECOND SAMPLE will contain next 13 top refund claimants. Example 3 - If the cluster size is 9, the FIRST SAMPLE will contain all 9 refund claimants. D. While investigating, the I0 will take care of following aspects: I. (i) The IO concerned, who has been assigned the case, should first attempt to ascertain the identity of the natural person (hereinafter referred to as the KEY PERSON] associated with the common e-mail ID identified, by making use of internal database available with the Department like Insight / ITBA / e-filing portals etc. If such KEY PERSON could not be identified from the internal database, the IO may call for information under section 131 (1A) of the Act or by issuance of letter, requesting the FIRST SAMPLE (preferably within their j....
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....ons, exemptions etc, in the enquiry undertaken as per 3.D.II is found to be genuine, then the IO may close the enquiries and submit the feedback in the feedback functionality present in "High Risk Refund Cases- Inv" case type with the prior approval of PDIT(Inv.). IV. However, if after verification carried out as per 3.D.II, it is found that the claims made on account of expenses, deductions, exemptions etc. are not genuine or that the KEY PERSON has failed to furnish sufficient evidence to support the claim of refund, the IO may record the statement of KEY PERSON. The IO should verify the veracity of the suspicion that false claims of refunds have been made in an organized manner or through a KEY PERSON. Also, the FIRST SAMPLE along with as many other ITRs from the cluster as deemed fit, may be examined in detail and requisite enquiries may be made & if required, statements of taxpayers may be recorded, to verify either the genuineness of claims made in the ITR or to strengthen the enquiry in terms of corroborative evidences for the false claim. Intrusive actions may be planned to unearth any systematic fraudulent claims depending upon the facts and ci....
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....se cases and no adverse inference maybe drawn. b) NON-GENUINE CLAIM & INCOME ESCAPEMENT QUANTIFIED: For the 10 assessees, where the assessee could not substantiate the claim, report shall mention the quantum of Income escapement based on the risk rules as quantified by the IO. c) Unexamined ITRs & further verification required: - For the remaining 66 ITRs of the cluster where no enquiry has been conducted but based on enquiry undertaken of the KEY PERSON and such other observations which might have material effect on the claims made, the IO will submit the report quantifying the expenses, deductions, exemption, etc. claimed based on the risk rules on which the case was flagged in the Cluster with the comments 'Further Verification Required'. E. The IO must submit timely feedback within an overall period of 4 months from the date on which the case had been disseminated to the concerned CRU Nodal Officer in Insight Portal after thorough investigation. F. During the enquiry, IO might come across cases where unsubstantiated claims of deductions. expenses, exemptions, etc. have been made in the previous years as well, i.e., for the year for which....
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....mments". User will be able to update comments in the Remarks section which will be visible to the user and all supervisor in hierarchy (In cumulative View). User will be able to add documents relevant to the case by clicking "choose file", providing "document type" and entering "document description". user can also add multiple documents by clicking "attach more". Figure 5 Activity Enter Comments Reassign Case 10. User will be able to Reassign Group case to the Reporting Officer and Subordinates in hierarchy. Figure 6 Activity Reassign Case Submit Verification Report (Bulk) 11. This activity will be performed by ITO User to submit the Verification Report on the Group Case. a. User will be able to provide feedback on enquiry undertaken (Yes/No) and amount of Income escapement with respect to each PAN. i. Amount to be entered will be mandatory in case Yes has been selected by user under option "enquiry undertaken". ii. For Genuine Claim user will provide feedback as "Yes Verification completed" and update the amount as 0 in Income Escapement Column. iii. For Non-Genuine Claim user will provide feedback as "Yes Verifica....
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....N in the group and provide detail of Verification Issue on the PAN 21. View hyperlink will navigate the user to Information Detail view. 22. Refer section "case level activities available on PAN Case" for detail Of activities available at Case level. Information Detail View 23. Information Detail view will provide detail of Information underlying the Verification Issue. TSN will be hyperlink which will provide detail of Information like Acknowledgement Number, Date of Filing, Form Type and Filing Type. Figure 10 Information Detail View TSN Pop up view Figure 11 Pop up view Case Level activities available on Individual PAN Case 24. User will be able to below mention activities at Individual PAN Case level. a. Enter Comments- This activity will allow ITO user to enter case level comments. The history of activity performed by ITD User will be visible to all supervisors in hierarchy (in cumulative view). Figure 12 Enter Comments b. View upload Case attachments - This activity will allow ITO User to upload documents relevant to the case. The history of activity performed along with the documents uploaded by the ITD ....
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....)' field (applicable if notice is being issued to Witness) i. On the displayed pop-up screen, enter the PAN of the person/ entity in whose case notice is being Issued. ii. Click on Search button and click against a PAN from the Results. Click Select. n. Upon selecting the PAN, below field will be auto populated: i. In the case of (Name) - Name and PAN of the person/ entity in whose case notice is being Issued. o. Provide Office Address (applicable for attendance in office) p. Provide Office E-mail (applicable for response through E-mail) q. Provide 'Reason for Issuing Notice' - Reason for issuing notice for internal purpose. r. Provide additional text in Rich Text Format box - Click on 'View/ Edit Notice' button to enter the additional text. The addition text will be appended to notice. s. Preview the notice to verify the content. - On click of 'Preview' button, draft notice will be downloaded in PDF format. t. Click on print and Digitally Sign Now button to digitally sign and generate the notice. Viewing the Generated Notice at Insight Portal The Notice issue....
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....f expenses, exemptions, deductions etc. NO SECOND SAMPLE may be asked to provide the relevant details in the same manner as for the FIRST SAMPLE the FIRST SAMPLE along with as many other ITRs from the cluster as deemed fit, may be examined in detail 10 to examine the KEY PERSON AND the FIRST SAMPLE along with as many other ITRs from the cluster as deemed fit Whether claim genuine? 10 may close the enquiries and submit the feedback in the feedback functionality presentin "High Risk Refund Cases- Inv" case type with the prior approval of PDIT(Inv.). Segregate details with respect to- a. Enquiries made out of total Cluster b. ITRs where genuine claim was observed c. ITRs where bogus claim was observed d. ITRs where enquiry was not made YES NO Whether all the ITRs examined made bogus claims? Genuine claim NIL, Quantum escapement submit the feedback in the feedback functionality present in "High Risk Refund Cases-Inv" case type NON-Genuine claim Unexamined ITRS 10 to quantify income escapement for all the cases in which enquiry was under taken and submit fe....
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....te to Individual Case xxxxxxxxxxx xxxxxxxxxxx 2 XXXXXXXXXXXX . xXxXxXxXxXxXxXxXxXxXxXxXxXxXxXxXxXxXx xXxXxXxXxXxXxXxXxXxXxXxXxXx XXXXXXXXXXXXXX xXxXxXxXxXxXxXxXxXxXxXxXxXxXxX 2000000000 . xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx . XxXxXxXxXxXxXxXxXxXxXxXxXxXxX 20000000000 20000000000 XXXXXXXXXXXXXXXX Group Case level activities Panding Panding Pending Pending Pending Document 6 Enter Comments Summary Enter Comments Profes Search ཙ〠འra Choose Fe Mach Mare Seled Document Type- Cancal 09-01-2004 11 32 M Document 7 Workspace Users Knowledge Hub Learning Hub Welcome POOL Ventication Summary List Detail Profes a Search Users Selection Reporting Officer and Subordinates Ventication Help -Select Subit Back Lowd Document 8 Insight Users Learning Hub Resources Insight Portal -Search 404438 xxxxxxxxxxxxxxxx 1.56.70 xxxxxxxxxxxxxx 76.540 136.479 AM.I2S xxxxxxxxx 73.000 Xxxxxxxxx 235.30 xxxxxxxxxx Swed Kry Document 9 Users Knowledge Hub Learning Hub ....
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....00000108 Case Type High Risk Refund Investigation(HRR-INV) Financial Year Cluster e-Mail ID Further Verification required AHOO Prues a ID No. PAN Refund Claimed Total deductions, exemptions et Enquiry undertaken (YES NO Income Escapement claimed -Search 6723000006140 2.20.720 No (Further Verification Reg vernication XXXXXXXXXXXXX 1.30450 540142 Select Data Management 8723000001256 XXXXXXXXXXXXX 1.30,140 4,30,790 Select 8723000001250 XXXXXXXXXXXXXX 1.20,000 4,70378 Select Business Intelligence 8723000002030 XXXXXXXXXXXXXXXX 1,50,450 4.52713 Select nº 07230000 83,942 904.200 à«) 3 Enter Enter Enter Enter 8723000002930 XXXXXXXXXXXX 144,510 7,63447 Select Enter Remarks Remarks Specific Document Enter Remarks Choose File No fie chosen Select PAN- Select Document Type- 7 Enter Description General Documents (Document for Key person associated with the common email id) Choose File No file chosen Attach More Select Document Type- Back Save Submit Ente....