Income Tax identifies High Risk PAN Non-Filer Cases pertaining to AY 2021-22 [Read Instructions]:

Income Tax identifies High Risk PAN Non-Filer Cases pertaining to AY 2021-22 [Read Instructions] The Directorate of Income Tax (Systems) has identified certain High Risk Non-filer cases pertaining to the AY 2019-20, 2020-21 and 2021-22 on Insight Portal selected under Risk Management Strategy (RMS) Cycle 5. The tax department notifies this via issuing a instructions. The Instructions Read as Follows: A taxpayer who is having income above the prescribed limit or fulfils any other condition mentioned in section 139 of the Act is required to file return of income. Non-filers with potential tax liabilities are identified by analysing information received under, SFT Data, TDS/TCS Statement, Import Export Data etc. and overall taxpayer profile based on the information available in the database. RMS Cycle – 5 for non-filer category of cases has been executed for AY 2019-20, 2020-21 and 2021-22 on the basis of rules/parameters approved by the Board under RMS (Risk Management Strategy) for identifying High Risk Non-filer cases with potential tax liabilities. In respect of above, High-Risk Non-filer cases for relevant assessment year(s) as approved by the Board have been made visible to the Assessing Officers (the Users) on Verification module of the Insight Portal with following case type – ‘RMS – Non filing of Return PAN cases’. The cases can be accessed on INSIGHT portal using following path – Insight Portal → Verification → Taxpayer → Verification → Case type → ‘RMS → Non-Filing of Return PAN cases For detailed description of case view and underlying information, the Users may refer to the Annexure “A” enclosed. Underlying information including various third-party data/information related to PAN of assigned cases may also be accessed on Profile Views of Insight Portal. Profile Views shows various information related to taxpayer including:

a. Comparative ITR information under Return Profile (TRP).

b. Comparative key values, financial ratios etc. under Financial Profile (TFP).

c. Details of various address, email, mobile numbers under Master Profile (TMP).

d. List of accounts, immovable assets etc under Asset Details (TAD).

e. List of key persons, shareholders etc under Relationship (TRL).

f. Third Party Information, Aggregated TDS Payments, Aggregated GST Transactions, and other information under Taxpayer Annual Summary (TAS).

Following activities are available on Case Detail screen which can be accessed by clicking Initiate Activity drop down button:

a. Mark case as untraceable: This generic functionality allows User to mark such cases where the communications are not getting delivered to the taxpayer as untraceable for feedback purpose.

b. Mark case as Non-Responsive: The User can mark such cases where the communications are getting delivered to the taxpayer but the taxpayer is not responding to the queries sent on Compliance Portal through this functionality.

c. Enter Comments: The User can record remarks at the case level.

d. Case Reassignment: The User can select multiple cases and re-assign/ transfer them.

e. No Return Required: In Non-filing of Return (NMS)/RMS cases, the User can mark a case as ‘No Return Required’, if the User comes to this conclusion post assessment of response submitted by the taxpayer.

f. Initiate Proceedings u/s 148A/148: The User may use this particular functionality for initiating proceedings related to issuance of notice u/s 148A for cases under RMS.

Further, necessary action u/s 148A of the Income-tax Act, 1961, in respect of the above disseminated cases for AY 2019-20, 2020-21 and 2021-22 under RMS Cycle-5 shall be taken after taking into account all relevant applicable provisions of the Act. The Assessing Officers may also further refer to relevant Notifications/Instructions/Circulars/S.O.Ps for cases disseminated under Risk Management System issued by the CBDT from time to time. In case of any technical difficulty, the Users may immediately contact OR write to Insight helpdesk. (Helpdesk number – 1800 103 4216, Email id: [email protected]). For Official Instructions Download PDF Given Below: