The instructions relates to High Risk Transaction and Non PAN Transaction cases under the Board’s approved Risk Management Strategy (Cycle-6). These cases have been uploaded on the ‘Verification’ module of the Insight portal. High-Risk Transaction cases are assigned to Jurisdictional Assessing Officers (JAO), while Non-PAN cases are assigned to CCA.
(Link: Income Tax Insight Instructions 89/2026 Dated 23/03/2026)