The instructions relates to High Risk Non-filers cases under the Board’s approved Risk Management Strategy (Cycle-6), with potential tax liabilities. These cases have been uploaded on the ‘Verification’ module of the Insight portal. These cases are identified by analysing information received under, SFT Data, TDS/TCS Statement, Import Export Data etc. and overall taxpayer profile, and assigned to Assessing Officers.
(Link: Income Tax Insight Instructions 90/2026 Dated 23/03/2026)