Verification of 'high-risk' refund claims in Income-tax (I-T) returns for assessment year 2024-25 (financial year ending March 31, 2024) will be conducted systematically, following a standard operating procedure (SOP). The goal is to verify whether false refund claims have been made in an organised manner or by a single key person. "If multiple I-T returns have been filed using a common email, and there is a clear pattern of false claims - such as false house rent allowance, bogus donations falsely shown as eligible for deduction under section 80G, or inflated expenses - further verification and investigation is required," said a govt official. The directorate of I-T systems, a unit under the ministry of finance, has issued SOP instructions for handling 'high-risk' income tax refund cases. These have been disseminated to concerned assessing officers, TDS charge officers, and officials in the investigation wing.