CBDT revises scrutiny notices to reduce visits to IT offices

scrutiny notices to reduce visits

The Central Board of Direct Taxes has revised scrutiny notices allowing taxpayers to deal with tax personnel over internet, thus reducing the need to visit income tax office significantly.

The revised format is related to three types of notices that income tax department issues under section 143(2) of the Income Tax Act (scrutiny of tax return).

The Central Board of Direct taxes in an announcement has said that all the income tax field offices in the country have been asked to issue security notices in the revised format.

The CBDT has decided to increase the use of e-proceeding facility for electronic conduct of assessment proceedings.

The revised notices are meant for limited, complete and compulsory manual scrutiny.

A scrutiny procedure in the Indian income tax system involves submitting a number of documents and testimonials to the concerned Assessing Officer (AO) after the case is picked for examination based on income tax return filed.

These single page notices will contain name, designation, telephone, fax and email id of the assessing officer.

For an assessment a taxpayer dealing with their assessing officer can use this account of e-filing website or his personal id.

A note issued by the income tax department says that e-proceeding facility that enables assessment proceeding electronically, is a part of the e-governance initiative. It facilitates communication between the department and assesse easy, and don’t requires visit to I-T offices.

Despite this facility, the Assessing Officer (AO) may ask for additional document and records and may ask an assesse to appear physically if he finds that a particular case require more verification or it contains some information that can’t be revealed electronically.

The launch of e-proceeding facility would be of great help for assesses.


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