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Amendment in Notification No. S.O 3265 (E) dated the 12th September, 2019 - 61/2020 - Income Tax

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..... e assessment shall be made as per the following procedure, namely:- (i) the National e-Assessment Centre shall serve a notice on the assessee under sub-section (2) of section 143, specifying the issues for selection of his case for assessment; (ii) the assessee may, within fifteen days from the date of receipt of notice referred to in clause (i), file his response to the National e-assessment Centre; (iii) where the assessee - (a) has furnished his return of income under section 139 or in response to a notice issued under sub-section (1) of 142 or sub-section (1) of section 148; and a notice under sub-section (2) of section 143 has been issued by the Assessing Officer or the prescribed income-tax authority, as the case may be; or (b) has not furnished his return of income in response to a notice issued under sub-section (1) of section 142 by the Assessing Officer; or (c) has not furnished his return of income under sub-section (1) of section 148 and a notice under sub-section (1) of section 142 has been issued by the Assessing Officer; the National e-Assessment Centre shall intimate the assessee that assessment in his case shall be completed under the said Scheme (iv) the National .....

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Amendment in Notification No. S.O 3265 (E) dated the 12th September, 2019 - 61/2020 - Income Tax

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..... notice, why the assessment in his case should not be completed to the best of its judgment; (xii) the assessee shall, within the time specified in the notice referred to in clause (xi) or such time as may be extended on the basis of an application in this regard, file his response to the National e-Assessment Centre; (xiii) where the assessee fails to file response to the notice referred to in clause (xi) within the time specified in the notice or within the extended time, if any, the National e-Assessment Centre shall intimate such failure to the assessment unit; (xiv) the assessment unit shall, after taking into account all the relevant material available on the record make in writing, a draft assessment order or, in a case where intimation referred to in clause (xiii) is received from the National e-Assessment Centre, make in writing, a draft assessment order to the best of its judgment, either accepting the income, or sum payable by, or sum refundable to, the assessee as per his return or modifying the said income or sum, and send a copy of such order to the National eassessment Centre; (xv) the assessment unit shall, while making draft assessment order, provide details of the .....

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Amendment in Notification No. S.O 3265 (E) dated the 12th September, 2019 - 61/2020 - Income Tax

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..... nt Centre on or before the date and time specified in the notice or within the extended time, if any; (xxiii) the National e-assessment Centre shall,- (a) in a case where no response to the show-cause notice is received, finalise the assessment as per the draft assessment order, as per the procedure laid down in sub-clause (a) of clause (xvi); or (b) in any other case, send the response received from the assessee to the assessment unit; (xxiv) the assessment unit shall, after taking into account the response furnished by the assessee, make a revised draft assessment order and send it to the National e-assessment Centre; (xxv) the National e-assessment Centre shall, upon receiving the revised draft assessment order,- (a) in case no modification prejudicial to the interest of the assessee is proposed with reference to the draft assessment order, finalise the assessment as per the procedure laid down in sub-clause (a) of clause (xvi); or (b) in case a modification prejudicial to the interest of the assessee is proposed with reference to the draft assessment order, provide an opportunity to the assessee, by serving a notice as per the procedure laid down in sub-clause (b) of clause (xv .....

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Amendment in Notification No. S.O 3265 (E) dated the 12th September, 2019 - 61/2020 - Income Tax

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..... ther person (other than statement recorded in the course of survey under section 133A of the Act) shall be conducted by an income-tax authority in any unit under the said Scheme, exclusively through video conferencing, including use of any telecommunication application software which supports video telephony in accordance with the procedure laid down by the Board. (4) The Board shall establish suitable facilities for video conferencing including telecommunication application software which supports video telephony at such locations as may be necessary, so as to ensure that the assessee, or his authorised representative, or any other person referred to in subparagraph (2) or sub-paragraph (3B) is not denied the benefit of the said Scheme merely on the consideration that such assessee or his authorised representative, or any other person does not have access to video conferencing at his end. ”. (3) in clause 2, - (i) after the words “arising out of assessments made”, the words “and penalty imposed” shall be inserted; and (ii) within quotes, after the words “appeal against an assessment”, the words “order, or penalty order” shall b .....

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Amendment in Notification No. S.O 3265 (E) dated the 12th September, 2019 - 61/2020 - Income Tax

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..... lity of download; (v) accessing, verification and authentication of information and response including documents submitted during the assessment proceedings; (vi) receipt, storage and retrieval of information or documents in a centralised manner; (via) circumstances in which provisions of sub-paragraph (1) of paragraph 8 of the said Scheme shall not apply; (vib) circumstances in which personal hearing referred to in sub-paragraph (3) of paragraph (11) of the said Scheme shall be approved; (vii) general administration and grievance redressal mechanism in the respective Centres and units.” (7) for the word “assesse”, wherever they occur the word “assessee” shall be substituted. (8) for the words “this Scheme” or “the Scheme” wherever they occur the words “the said Scheme” shall be substituted. 2. This notification shall come into force with effect from the date of its publication in the Official Gazette. [F.No. 370149/154/2019-TPL] ANKUR GOYAL, Under Secy. Note: The principal Notification was published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii) vide notification number S.O.3265 (E), da .....

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Amendment in Notification No. S.O 3265 (E) dated the 12th September, 2019 - 61/2020 - Income Tax

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