The instructions relates to high risk cases identified under the Board’s Risk Management Strategy (Cycle-6), categorized into suspected benami transactions, undisclosed foreign assets/income, and TDS compliance issues. These cases have been uploaded on the ‘Verification’ module of the Insight portal. Suspected benami and foreign asset cases are allocated to Investigation wings for action. High-risk TDS cases have been allocated to the TDS wing for verification based on jurisdiction.
(Link: Income Tax Insight Instructions 87/2026 Dated 23/03/2026)