Income Tax Department takes action against High Risk Non-ITR filer Cases (AY 2022-23) on Insight Portal

The Directorate of Income Tax (Systems) has issued Insight Instruction No. 90, dated March 23, 2026, addressed to all departmental users, regarding the circulation of certain high-risk non-filer cases belonging to the assessment year 2022-23 on the Insight Portal, which have been chosen under the Risk Management Strategy (RMS) Cycle 6.

All the individuals whose income exceeds the basic exemption limit or who satisfy any other condition listed under section 139 of the Income Tax Act 1961 are obligated to furnish an income tax return (ITR) on or before the specified due dates (generally July 31st or October 31st). Taxpayers who fulfil the aforementioned conditions, however, still have not filed their ITRs for AY 2022-23 are involved under this instruction.

Several taxpayers think that they will not be caught by the Income Tax Department if they do not file an ITR. However, they are wrong; non-filers with potential tax liabilities can easily be identified by the tax authorities by analysing information received from various sources, including SFT data, TDS/TCS statements, import/export data, etc., and overall taxpayer profiles based on the information available in the database.

The tax authorities have presently executed the RMS Cycle 6 for the non-filer category of cases pertaining to the assessment year 2022-23, based on the approved risk parameters. These high-risk cases have been assigned to assessing officers and made available on the Insight Portal under the category “RMS – Non-filing of Return PAN cases”. The AOs can access these cases at the Insight portal following the path: Insight Portal —> Verification —> Taxpayer —> Verification —> Case Type —> ‘RMS – Non-filing of Return PAN Cases’

Now, assessing officers can easily access the detailed information of the taxpayers through various profile sections. This will help them in better verification and fair decision-making. Additionally, the system provides several actions to the tax officers at the case level, such as marking cases as untraceable or non-responsive, adding comments, reassigning cases, or concluding that no return is required after reviewing taxpayer responses. They can also initiate proceedings under Section 148A/148 for reopening assessments or send references to the Verification Unit with proper approval.

If the concerned AO wants to initiate proceedings against a taxpayer, they will need to select the relevant case, enter necessary details such as compliance time and reason, and, in the end, will need to submit a request for the same. Once the request is submitted, the case will be transferred to the ITBA system for further action.

Refer to the official instruction PDF for complete information.