Proof of HRA claims of previous years; can you really take it easy after CBDT's assurance of no review of old HRA cases

economictimes.indiatimes.com:

HRA claims from previous years. However, the Central Board of Direct Taxes (CBDT) recently clarified that there was no special drive to re-open cases concerning mismatch of data relating to House Rent Allowance (HRA).
«There is no special drive to re-open cases of mismatch, and media reports alleging that large-scale re-opening is being undertaken by the CBDT are completely misplaced. At the outset, it is stated that any apprehensions about retrospective taxation on these matters and re-opening of cases on issues pertaining to HRA claims is completely baseless. Data analysis was carried out in some high-value cases of mismatch between the rent paid by the employee and receipt of rent by the recipient for the FY 2020-21,» said CBDT in a press release dated April 8, 2024.
However, this does not mean that you can live worry-free in case there is a mismatch between the rent paid by you and the receipt of rent by the landlord and there is a situation of possible tax evasion.

According to chartered accountant S. Sriram, Partner at Lakshmikumaran & Sridharan Attorneys (LKS), «The communication (April 8, 2024) from the CBDT is only a press release. It is not a statutory circular which would bind them. Wherever theIncome-tax Authorities find that there is escapement of income, they are bound to examine them and bring the correct sums to tax.»

Which taxpayers need to worry about income tax department catching?

Those taxpayers who knowingly or unknowingly fall into the category of false HRA claims need to worry about the