New Instruction for Assessing Officers: Conduct Visits to Taxpayer Locations to Ease Jurisdictional Inconvenience per Income Tax Act Sec 2.

The Direct Tax Laws (Amendment) Act, 1987 introduced clause 7A in section 2 of the Income Tax Act, defining three categories of assessing officers: ITO, ACIT, and DCIT, with designated jurisdictions based on income or loss amounts in pending returns as of April 1 of the relevant financial year. This jurisdiction demarcation led to cases being transferred to locations without DCs or ACsIT, causing taxpayer inconvenience. To mitigate this, the Board instructs assessing officers to conduct periodic visits to taxpayers' business or residence locations, requiring them to visit headquarters only when necessary. These instructions should be communicated to all assessing officers.

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