The Central Board of Direct Taxes (CBDT) has notified revised income tax scrutiny notices enabling the tax payers to resolve the issues arising out of scrutiny of returns by using e-facility. The new facility will reduce physical interaction between the assessee and officials.
The new format pertains to three types of notices that are issued by the Department under section 143(2) of the Income Tax Act (scrutiny of tax return). The Board, in its circular, directed the Officials that “all scrutiny notices.. ., shall henceforth, be issued in these revised formats only”.
“This has become necessary in view of board’s (CBDT) decision to utilise e-proceeding facility for electronic conduct of assessment proceedings in a widespread manner from this financial year,” the Board said yesterday.
The three revised notices have been accessed by PTI and are meant for procedures of limited, complete and compulsory manual scrutiny.
A taxpayer can use their account on the official e-filing website of the department (https://incometaxindiaefiling.gov.in/, https://incometaxindiaefiling.gov.in) or their personal email id to conduct their scrutiny assessment dealings with the AO.
The new notices will also carry a five-point explanation about the new changes being made for the taxpayer with the ushering in of the Internet-based e-proceeding regime in the Income Tax Department.
As part of the e-governance initiative to facilitate conduct of assessment proceedings electronically, I-T department has launched e-proceeding facility.
“It is a simple way of communication between the department and assessee, through electronic means, without the necessity to visit the income tax office for conduct of assessment proceedings. This taxpayer friendly measure would substantially reduce the compliance burden for the assessee,” the note says.
However, the AO will have discretionary powers to call for additional documents and records and seek personal appearance of the taxpayer if there is a reason for him to delve deeper into the case and such a thing is not possible over the e-proceeding communication link.
The CBDT is also expected to soon implement the system of conducting the limited scrutiny cases via the ‘e-proceeding’ system through the official e-filing website. Further, it has appointed a Task Force last week to study the scope of “jurisdiction-free assessment” in India which will enable the taxman to assess persons of different jurisdiction.
Read the full text of the Letter below.
