CBDT lays down Guidelines for E-Assessment in Time barred Scrutiny Cases

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The Central Board of Direct Taxes (CBDT) on Friday issued directive for conducting e-assessment in time barred cases.

As per the directive issued by the Board, the assessment proceedings of the time barring scrutiny cases specified in it, pending as on 31st October 2017, where hearing is not conducted, would be carried out through e-proceeding facility on Income Tax Business Application (ITBA) which is a project which provides an integrated platform to conduct various tax proceedings electronically.

The directive covers various important procedure aspects such as enquiry, use of digital signature, submission of documents through online etc., which must be followed while conducting e-assessments.

Read the full text of the Instructions below.

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