The Income Tax Department has released the updated user guide for submitting responses to notices under the e-Verification Scheme, 2021 in its latest edition- February 2024.
The purpose of the guide is to provide a comprehensive understanding on how to submit
responses to notices and letters received under e-Verification Scheme, 2021. The taxpayers will be able to:
• View/ download the relevant communication ( notice u/s 133(6) of Income Tax Act 1961,
letter etc. ) and submit their response/ explanation on the portal.
• View already submitted responses/ explanations.
The document aims at guiding the taxpayer on how to submit responses to notices and letters received under e-Verification Scheme, 2021.
The intended audience is a person/ entity who has received the communication ( notice u/s 133(6) of Income Tax Act, 1961, letter etc. ) from the Income Tax Department under e-Verification Scheme, 2021.
Taxpayers will be able to access AIS/ Compliance Portal through e-filing portal ( www.incometax.gov.in ) to view the relevant communication and submit their response/explanation online.
Project Insight
The Income Tax Department initiated Project Insight to focus on three goals namely: –
(i) to promote voluntary compliance and deter non-compliance;
(ii) to impart confidence that all eligible persons pay appropriate tax; and
(iii) to promote fair and judicious tax administration. Under this project,
an integrated data warehousing and analytical platform has been rolled out.
The project also operationalizes two centers namely Income Tax Transaction Analysis Centre ( INTRAC ) and Compliance Management Centralized Processing Centre ( CMCPC ).
Compliance Portal
Compliance portal is a dedicated portal to enable Annual Information Statement ( AIS ) to provide
comprehensive view of information for a taxpayer, e-Campaign for capturing of feedback & User Guide for Submitting Response to Notices and Letters Received under e-Verification Scheme, 2021 response on information and specific compliance related issues, e-Verification for view and response on communications received from the Income Tax Department under e-Verification Scheme, 2021.
The Compliance portal enables a seamless, secured two-way structured communication to enhance the transparency and functional efficiency of the department.
e-Verification Scheme, 2021
The Central Board of Direct Taxes (CBDT), vide notification No. 137 /2021, dated 13-12-2021,
notified the e-Verification Scheme, 2021. The Scheme aims to share and verify such financial
transaction information with the taxpayer, which appears to be either unreported or underreported in the taxpayer’s Income-tax Return ( ITR ). Under this scheme, the Income Tax Department may issue notice u/s 133(6)/ letter to a person/ entity whose case/ connected case has been selected under the e-Verification Scheme, 2021.
Users can Access the Guide by clicking the Blue Button below.
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