The Central Board of Direct Taxes ( CBDT ) has recently notified the Centralized Scheme for Issuance of E-Notice for the purpose of income tax assessment.
As per the Notification, the Centralised Communication Centre shall issue the notice to any person requiring him to furnish information or documents for the purpose of verification of information in his possession.
The notice shall be issued under the digital signature of the designated authority. The notice shall be served by delivering a copy by electronic mail, or by placing a copy in the registered account on the portal followed by an intimation by Short Message Service.
The information or documents called for under sub-paragraph (1) shall be furnished on or before the date specified in the notice as specified in paragraph 4. The designated authority shall also run sustained campaign to ensure compliance by way of sending electronic mails, Short Message Service, reminders, letters and outbound calls.
No personal appearance by the assessee or his authorized representative is required under the Scheme.
The Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) shall specify from time to time, procedures and processes for effective functioning of the Centralised Communication Centre, including the following matters, namely:-
